Certificate A and B for alcohol: rules for filling out. Procedure for filling out a declaration on the retail sale of alcohol Instructions for filling out an alcohol declaration form 12

From January 1, 2012, organizations engaged in the retail sale of alcohol and alcohol-containing products, and individual entrepreneurs engaged in the retail sale of beer and beer drinks, are required to keep records and declare the turnover of alcohol and alcohol-containing products. Doctor of Economics, Professor S.A. talks about drawing up declarations on the volume of retail sales of alcohol and alcohol-containing products in 1C: Accounting 8. Kharitonov.

Forms of “alcohol” declarations, deadline and procedure for submission

The legal basis for the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and restrictions on the consumption (drinking) of alcoholic products in the Russian Federation are established by Federal Law dated November 22, 1995 No. 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products" (hereinafter referred to as Law No. 171-FZ).

For the purposes of state regulation of the alcohol market, Article 14 of Law No. 171-FZ establishes the procedure for recording and declaring the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, and the use of production facilities.

Federal Law No. 218-FZ of July 18, 2011 introduced amendments and additions to Article 14. According to the amendments, from January 1, 2012, the obligation to maintain records and declare was also imposed on organizations engaged in the retail sale of alcohol and alcohol-containing products, and on individual entrepreneurs engaged in the retail sale of beer and beer drinks.

Declaration of the volume of retail sales of alcoholic and alcohol-containing products is carried out according to forms approved by Decree of the Government of the Russian Federation of 09.08.2012 No. 815 (hereinafter referred to as Decree No. 815). There are two reporting forms for retail trade:

• Declaration on the volume of retail sales of alcoholic (except for beer and beer drinks) and alcohol-containing products (Appendix No. 11 to Resolution No. 815);
• Declaration on the volume of retail sales of beer and beer drinks (Appendix No. 12 to Resolution No. 815).

The procedure for filling out declarations was approved by Order of the Federal Service for Regulation of the Alcohol Market dated August 23, 2012 No. 231 (hereinafter referred to as Order No. 231).

The format for submitting declarations in electronic form was approved by Order of the Federal Service for Regulation of the Alcohol Market dated August 28, 2012 No. 237 (hereinafter referred to as Order No. 237).

Declarations are submitted quarterly, no later than the 10th day of the month following the reporting period, for the fourth quarter - no later than the 20th day of the month following the reporting period (clause 15 of the Rules approved by Resolution No. 815).

For the first and second quarters of 2012, declarations must be submitted before September 20, 2012 (clause 2 of Resolution No. 815).

Declarations are submitted to the executive authorities of the constituent entities of the Russian Federation at the place of registration of the organization (individual entrepreneur). Copies of declarations are sent to the Federal Service for Regulation of the Alcohol Market in electronic form within 24 hours after submission of declarations to the executive authorities of the constituent entities of the Russian Federation (clause 19 of the Rules approved by Resolution No. 815).

If in the current reporting period it is discovered that the required information is not reflected or is incompletely reflected in the declaration, as well as errors (distortions) made in the expired reporting period, the organization (individual entrepreneur) submits corrective declarations containing information (additions) clarifying the information contained in the declarations , presented earlier. Corrective declarations are submitted before the end of the reporting year with justification of the reasons that caused the incompleteness or unreliability of the information provided (with the exception of the submission of corrective declarations upon the order of the licensing authority to eliminate violations of the terms of the license) (clause 20 of the Rules approved by Resolution No. 815).

Declarations can be submitted to the executive authorities of the constituent entities of the Russian Federation in electronic form or on paper.

Declarations on paper are submitted directly to the executive authorities of the constituent entities of the Russian Federation or sent by post with an inventory of the contents. When sending declarations by mail, the date of their submission is considered to be the date of sending the postal item with a description of the attachment.

Accounting for information about alcoholic beverages in "1C: Accounting 8"

The declaration on the volume of retail sales of alcoholic (except for beer and beer drinks) and alcohol-containing products consists of a title page and two sections.

Section 1 provides information on the availability and movement of alcoholic and alcohol-containing products (hereinafter referred to as alcoholic products) for each manufacturer/importer. At the same time, information on receipts from manufacturing organizations, wholesale trade organizations and imports is provided separately.

Section 2 provides information on all purchases of alcoholic products during the reporting period, indicating their supplier and license information.

The declaration on the volume of retail sales of beer and beer drinks consists of a title page and two sections.

Section 1 provides information on the receipt and movement of beer and beer drinks by type and each manufacturer/importer.

Section 2 provides information on all purchases of beer and beer drinks during the reporting period.

The range of alcoholic products in retail trade can include hundreds of items, so in order to save users from having to fill out sections 1 and 2 manually, functionality has been added to the 1C: Accounting 8 program, version 2.0.35, to record information about alcoholic products, their manufacturers or imports -rah, suppliers and licenses issued to them.

Changes were made to the "Nomenclature" directory, new objects were added: the "Types of Alcohol Products" directory, information registers "Information on Alcohol and Alcohol Products", "Licenses of Alcohol Suppliers".

Two new fields have been added to the form of the reference book item "Nomenclature": "Manufacturer" and "Importer".

The fields are filled in according to the following rules:

1. If the described nomenclature unit of alcoholic products is produced in the territory of the Customs Union, then the “Manufacturer” field is filled in (Fig. 1).

2. If the described nomenclature unit of alcoholic products is produced outside the Customs Union, then the “Importer” field is filled in (Fig. 2). At the same time, the number of the cargo customs declaration, according to which alcoholic products were introduced into the territory of the Customs Union, and the country of origin are also indicated.

Both fields are filled in by selecting the appropriate element from the “Counterparties” directory.

For each nomenclature unit of alcoholic products, it is also necessary to enter additional information into the “Information on alcoholic products” register. The transition to the register is made using the command “Go - Information about alcoholic products” from the list form or the directory element form “Nomenclature”.

The register entry indicates (Fig. 3):

• field "Nomenclature" - element of the "Nomenclature" directory to which the record belongs (filled in automatically);
• field "Type of product" - element of the directory "Types of alcoholic products";
• field "Conversion factor to decaliters" - conversion factor to deca-liters of the unit of measurement specified in the form of the nomenclature unit of alcoholic products.

The types of alcoholic products purchased in the program are indicated in the “Types of Alcoholic Products” directory. The directory is supplied blank. You can add the necessary information to the directory by filling out the "Type of Product" field in the "Information on Alcohol Products" register, or by opening the directory using the menu command "Operations - Directories - Types of Alcohol Products".

The directory is filled out in accordance with Appendix No. 1 to Order No. 231. For each element in the directory, the name and code of the type of alcoholic or alcohol-containing product are indicated (Fig. 4).

To fill out in section 2 of the declaration on the volume of retail sales of alcoholic (except for beer and beer drinks) and alcohol-containing products information about the license of the supplier of alcoholic products, the information register “Licenses of suppliers of alcoholic products” has been added to the program. The transition to the register is made by the command “Go - Licenses of suppliers of alcoholic beverages” from the list form or the form of the directory element “Counterparties”.

The register entry indicates (Fig. 5):

• field "Supplier" - element of the "Counterparties" directory to which the record belongs;
• field "License type" - type of license from the proposed list;
• field "Date of issue" - date of issue of the license;
• field "Expiration date" - the license expiration date;
• field "Series, number" - series and license number;
• field "Issued by" - the name of the authority that issued the license.

Entries to the register are made only for suppliers of alcoholic beverages. It should be taken into account that the supplier may be, among other things, a manufacturer and importer of alcoholic beverages.

Otherwise, accounting for transactions of acquisition and disposal of alcoholic beverages in the program is no different from “regular” goods in retail trade.

Drawing up declarations on retail sales volumes in "1C: Accounting 8"

To draw up declarations on the volume of retail sales of alcoholic and alcohol-containing products in "1C: Accounting 8", regulated reports "Retail sale of alcoholic (except for beer and beer drinks) and alcohol-containing products" and "Retail sale of beer and beer drinks" are intended (Fig. 6). Reports are included in version 2.0.39.7 "1C: Accounting 8".

On the command panel of the forms of both reports there is a button by which sections I and II of the declarations can be filled out automatically using accounting data (Fig. 7, 8, 9, 10).

Please note that if the supplier is not a manufacturer, then by default in Sections I of both declarations, purchases are shown in column 8 “from wholesale trade organizations.” If alcoholic products were imported, then the data must be transferred from column 8 to column 9 “for import” manually.

According to clauses 13.3 and 13.7, 14.3 and 14.7 of Order No. 231, the second parts of sections I and II of both declarations are filled out if the organization has separate divisions. However, the “Declarant Alco” program, posted on the official website of Rosalkogolregulirovanie, provides for filling out the second parts even if organizations do not have separate divisions. Due to the lack of official clarifications, in the current version, filling out is carried out according to the same rules.

Most of the indicators on the title pages of declarations are filled in automatically. At the same time, due to the lack of necessary information in the database, individual indicators must be filled in manually.

On the first page of the title page of the declaration on the volume of retail sales of alcoholic (except for beer and beer drinks) and alcohol-containing products, you must indicate (Fig. 11):

On the second page of the title page of this declaration you must indicate (Fig. 12):

• information about the organization’s license for the retail sale of alcohol and alcohol-containing products;
• addresses of the organization's activities for the retail sale of alcohol and alcohol-containing products.

On first

On the title page of the declaration on the volume of retail sales of beer and beer drinks compiled by the organization, you must indicate (Fig. 13):

• the executive authority of the constituent entity of the Russian Federation to which the declaration is submitted;
• place of operation of the organization for the retail sale of beer and beer drinks in accordance with the issued license;
• organization email address.

On the first page of the title page of the declaration on the volume of retail sales of beer and beer drinks drawn up by an individual entrepreneur, you must indicate (Fig. 14):

• the executive authority of the constituent entity of the Russian Federation to which the declaration is submitted;
• place of activity of an individual entrepreneur for the retail sale of beer and beer drinks in accordance with the issued license;
• individual entrepreneur's email address.

On the second page of the title page of this declaration you must indicate (Fig. 15):

• when filling out a declaration by an organization - the addresses of the retail sale of beer and beer drinks;
• when filling out a declaration by an individual entrepreneur - addresses of places of retail sale of beer and beer drinks of the individual entrepreneur.

When submitting a declaration on paper, you must create a printed form using the command “Print - Print immediately” or “Print - Show form”.

When submitting a declaration in electronic form, it is necessary to generate an unloading file using the "Unload - Unload" command.

In conclusion, we note that the described functionality for recording information about alcoholic products, its producers or importers, suppliers and licenses issued to them has also been added to the programs “1C: Accounting 8 KORP”, “1C: Industrial Enterprise Management 8”, “1C: Accounting of an autonomous institution 8", "1C: Accounting of an autonomous institution 8 KORP".

Every enterprise is interested in making a profit. Success directly depends on how correctly and clearly the documentation is maintained. There are certain types of papers that need to be completed. This is especially true for activities related to the production or sale of alcohol-containing products.

The circulation of any alcohol should be carried out only in cases where the following accompanying documents (properly executed) are available:

• Consignment note.
• A certificate that accompanies the cargo customs declaration (in the case of importing alcohol and any alcohol-containing products).
• A certificate that must be attached to the TTN (or consignment note). This form of certificate is needed in cases where the production of alcohol and products containing alcohol is carried out on the territory of our state.

With their help, you can easily confirm that alcohol-containing products are legal. But a situation where there is no one document from this list will be considered illegal trafficking and will entail punishment. Responsibility will be discussed later.

The difference between TTN and GTD

Many entrepreneurs or representatives of legal entities mistakenly believe that the two certificates for the cargo customs declaration and the consumer specification form are completely the same. But that's not true. Yes, they have the goal of informing consumers about alcoholic products. But the difference is that a certificate for the cargo declaration is issued for imported products, in contrast to a certificate for the cargo declaration attached to domestic alcohol. The alcohol certificate for the TTN has two sections (they are also called sections A and B).

What kind of certificate is this for TTN?

Certificates A and B for alcohol and alcohol-containing products, attached to the waybill when delivering the above-mentioned products, are required to be provided, 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.

This document is applicable when the circulation of products containing alcohol produced in Russia or in countries belonging to the Customs Union is carried out, as well as in relation to alcoholic products that were imported into the country.

In this article we will look at the basic rules for filling out certificates A and B for alcohol, which are established by law.

What are the rules for filling out a certificate for alcoholic beverages?

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 the certificate is necessary each subsequent time for the wholesale sale (shipment) of goods that contain ethyl alcohol. Certificates A and B for alcohol are filled out by the sender (the last owner) indicating each item of goods of each transported batch. It must also be filled out when moving products between departments of an enterprise or manufacturer, if they have different locations.

Certificate A and B for alcohol: basic requirements

An enterprise or manufacturer 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, excluding filling out the columns containing information about 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 on the territory of countries that are members of the Customs Union, or imports such products into the territory of member countries of the Customs Union, fills out 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 (these columns indicate information about the authorized person).

The enterprise purchasing alcoholic products, upon receipt, certifies both sections of the certificate with its seals and the signature of an authorized person; the same procedure for filling out applies to individual entrepreneurs who receive beer and beer drinks. It is necessary to certify with signatures the data that relates to this individual entrepreneur.

When moving

When carrying out subsequent sales or movements of alcoholic products within the enterprise, the seller must fill out only section B of the certificate. Moreover, both parts of section B are filled out, and certification occurs 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 a signature and seals. In the same way, certificates A and B for alcohol are filled out (what they are is now clear) by an individual entrepreneur when receiving beer drinks or beer.

All of the above rules for filling out a certificate for alcoholic beverages are fixed by law and reflected in the Government Resolution.

Recommendations for filling out section A of the certificate for alcoholic beverages

This section of the certificate is completed in accordance with the following requirements:

• The first paragraph must contain the names of each type of product that is included in the batch intended for shipment.
• The second paragraph contains data on the quantity of each product item. This item must be filled out in strict accordance with the data recorded in the consignment note or international consignment note.
• What other information does certificate A and B contain for alcohol? EGAIS determines the coding of each item of the shipped goods, which is indicated in the first paragraph.
• In the second subparagraph of the first paragraph, it is necessary to indicate the full amount of excise tax for each unit of the name of the shipped product.
• The third paragraph of section A should reflect information on the dates of bottling of alcoholic and alcohol-containing products into individual containers. This rule does not apply to beer drinks and beer. What else is different between alcohol certificate A and B? In 1C it is quite easy to fill it out.

• Point four contains information about certificates or declarations of quality conformity. Registration numbers, dates of issue, and names of the authorities that issued the certificates are indicated. Certification data must be indicated for each product item in the shipment.
• Paragraphs five and fourteen contain information about the name and location of the enterprise. This is how it should be to fill out certificates A and B for alcohol.

For legal entities

If we are talking about an organization or agricultural producer that is a legal entity, it is necessary to indicate its name, as well as the location address in accordance with the KLADR (classifier), containing the short name of the country, administrative unit, city or other locality, street, house , body, if any.

If we are talking about a structural unit, then filling out occurs 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, instead of the name and address the full name of the entrepreneur must be indicated, and instead of the location address - the actual registration address. It is for these categories that filling out the certificate is not difficult:

• Paragraphs 6 and 16 indicate the code (letter) of the country of origin or country of import in accordance with the classifier.
• Paragraphs 7 and 15 contain information about the taxpayer’s identification data.

For enterprises and agricultural producers operating as a legal entity, as well as private entrepreneurs, the TIN (individual taxpayer number) is indicated. For legal entities, it is necessary to indicate the reason code for registration at the place of registration using 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 on the territory of the member countries 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's registration number.
• For enterprises and individual entrepreneurs who are taxpayers of the Republic of Kazakhstan, it is necessary to indicate an individual identification number.

• In paragraphs numbered 7 and 17, it is necessary to indicate information about the license. Since activities related to the circulation of alcoholic and ethyl-containing products must be licensed by law, the data must be comprehensive - the license number, its validity period and the name of the authority that issued it. This information must necessarily be contained in certificates A and B for alcohol. A sample is presented below.
• Paragraph 10 must contain data on the consignment note or international standard consignment note, to which the certificate is attached, and on the basis of which the products are moved.

Information about the supply agreement

Clause 11 must contain information about the supply agreement 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 OGRN (main registration number), TIN (individual taxpayer number). If an enterprise or commodity producer operates as a legal entity, then indicate the KPP (reason code for registration) and the address where the legal entity is located. If the movement is made between departments, then indicate the checkpoint at the location of this department. A photo of filling out certificates A and B for alcohol is available in the material.
• An individual entrepreneur or an agricultural producer who is not a legal entity, then the details are considered to be the full last name, first name, patronymic, tax identification number and location address.
• Enterprises or entrepreneurs located on 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 the name (last name, first name, patronymic, passport details), payer registration number, address (place of registration of the individual entrepreneur); taxpayers of the Republic of Kazakhstan - name of the organization (full name, identification document details), business identification number, or individual identification number. Certificate forms A and B for alcohol are presented above.

Clause 12 contains the number and date when the recording of information in the Unified State Automated Information System (the unified state automated information system for recording the volume of production and turnover of ethyl alcohol and alcoholic products) was confirmed.

Paragraph 13 of Section A of the certificate must indicate the range and series of excise or special federal stamps used to mark alcoholic products. Moreover, if the brand numbers follow each other, then a range can be indicated; and if there is no marking at all, then you should indicate the name of the permit that allows the goods to be shipped without excise tax, as well as the full details of this document.

So, certificate A and B for alcohol is a mandatory document that must be filled out 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 must be filled out in the same way as the requirements for filling out section A. However:

1. The left section B is filled out by the seller, indicating the seller’s data.
2. The right section B is filled out by the seller, indicating the buyer's data.

What else is notable about certificates A and B for alcohol? The filling rules are simple, but they must be followed.

The basic rules when filling out both sections A and B of the certificate for alcoholic beverages are that they must be drawn up in Russian, and it is also not allowed to superimpose seal impressions on the already affixed impressions during subsequent certification of the certificate.

If certificates A and B for alcohol are reduced in size, then in no case is it allowed to change the size of the seal.

Terms and procedure for storing a certificate for alcoholic beverages

In accordance with the Federal Law, primary documentation in accounting must be stored 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. Primary documentation of a business transaction is stored for five years. The legislation confirms that certificates A and B for alcohol accompanying the waybill must be kept for exactly this period.

The absence of a certificate for alcoholic beverages, in accordance with the Code of Administrative Offences, may entail 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 all the required documents are in place. Will certificates A and B for alcohol be cancelled? In 2018, it is planned to move away from paper certificates, since all information is recorded in the Unified State Automated Information System. This seems very convenient, but time will tell how it will actually be.

Document Description:

Instructions for filling out declarations
on the volume of retail sales of alcoholic beverages

The declaration on the volume of retail sales of alcoholic products consists of 2 sections.

Attention! When filling out section 1 of the declaration on electronic media, do not change the form of the template. If you change the template type, the program will crash.

Section 1 states:

in column 1
in column 2
in column 3

To be completed by the declarant:

Attention! The declarant enters data only in the green field of the template!

column 4- balance of alcoholic products at the beginning of the reporting period. The beginning of the reporting period is January 1 of the reporting year. During the year, the indicators in this column remain unchanged.

When generating data on the balances of alcoholic products at the beginning of the reporting period (column 4), the cost of alcoholic products is indicated in retail prices (including trade margins);

When generating data on the purchase of alcoholic products, the cost of the product is indicated in purchase prices (columns 7, 8. 9, 10, 11).

When generating data on the sale of alcoholic beverages (column 13), the cost of alcoholic beverages is indicated in retail prices (including trade margins)

When generating data on the balances of alcoholic products at the end of the reporting period (column 14), the cost of products is indicated in retail prices.

in column 4- balance of products as of January 1 of the reporting period (indicated in deciliters and thousand rubles);

in columns 6, 7, 8, 9, 10, 11- volumes of products purchased during the reporting period (indicated in deciliters and thousand rubles):

• at manufacturing plants of the Tyumen region (column 6) (JSC Benat, LLC Ishimsky VVZ),
• from wholesale trade organizations located in the Tyumen region (columns 7, 8, 9),
• for organizations located outside the Tyumen region (imported from outside the region - columns 10, 11);

in column 12- volume of products sold during the reporting period in deciliters;

in column 13- volume of products sold during the reporting period, thousand rubles. ;

in column 14- balance of alcoholic products at the end of the reporting period in thousand rubles.

columns 3-14 filled in for each type of product specified in column 2;

Section 2 states:

in column 1- serial number of the line to be filled in;

in column 2- names of types of products in accordance with the appendix to this Procedure;

in column 3- code of alcoholic products in accordance with the appendix to this Procedure;

in columns 4, 5, 6, 7- information about the product supplier, including the name of the supplier, address, tax identification number, license information;

in column 8- volume of purchased products in deciliters;

in column 9- volume of purchased products in thousand rubles.

Declarations submitted by declarants according to established forms are filled out in typewritten text; corrections and unclear writing are not allowed.

Declarations are submitted by declarants in electronic and paper format quarterly by the 15th day following the reporting period, on a cumulative basis, taking into account all of their separate divisions.

Declarations are submitted directly by the licensee or sent by registered mail with acknowledgment. If the declaration is sent by mail, the date of submission is the day it was sent.

Registration of declarations is carried out in a special numbered, laced and sealed journal. An appropriate mark from the authorized body in the field of declaration is placed on the accepted declaration.

For each fact of failure to submit within the prescribed period and (or) distortion of the data presented in the declaration, the authorized body in the field of declaration sends to the declarant an order on the need to submit a declaration and (or) a declaration with updated data no later than 10 days after receiving the order. The declaration with updated data must be accompanied by an explanation of the reasons that caused the distortion.

For failure to submit within the established time frame and (or) distortion of the data presented in the declaration, the declarant bears responsibility under the current legislation (see resolution dated April 18, 2007 No. 89).

The declaration is submitted for the entire period of validity of the license, including in the absence of circulation of alcoholic products. Suspension of a license for the retail sale of alcoholic beverages does not relieve the Declarant from the obligation to provide a declaration.

For reference:

Conversion to deciliters: container capacity (in liters) X number of bottles : 10

Example: 350 bottles of alcoholic beverages with a capacity of 0.375 liters. correspond to 13, 125 dal;

0.375 x 350: 10= 13.125 dal

250 bottles of alcoholic beverages with a capacity of 0.7 liters. correspond to 17.5 dal;

0.7 x 250: 10= 17.5 dal

120 bottles of alcoholic beverages with a capacity of 0.5 liters. correspond to 6, 0 gave;

0.5 x 120: 10 = 6.0 gave

The procedure for providing public catering establishments with a declaration on the volume of retail sales of alcohol

Catering establishments that sell alcoholic products to their visitors are required to submit declarations to the authorized bodies. This requirement applies not only to organizations that have a license for the retail sale of alcohol, but also to entrepreneurs selling beer and beer drinks, the sale of which does not obligate them to receive it. In this regard, we will familiarize ourselves with the procedure for submitting such declarations, with the planned changes, and also find out what threatens organizations and entrepreneurs who violate it.

First of all, we note that due to the amendments made to the Federal Law of November 22, 1995 N 171-FZ by the Federal Law of December 25, 2012 N 259-FZ, which entered into force on March 1, 2013, individual entrepreneurs have the right to carry out retail sales of not only beer and beer drinks, but also cider, poire and mead. Definitions of these types of alcoholic products are given in paragraphs 12.4 - 12.6 of Art. 2 of Federal Law N 171-FZ.

In accordance with paragraph 1 of Art. 14 of Federal Law N 171-FZ, organizations engaged in the production and (or) circulation of alcoholic products are required to keep records and declare the volume of its production and (or) turnover. Retail trade in beer and beer drinks, cider, poire, mead, carried out by individual entrepreneurs must be declared.

Declarations on the volume of retail sales of alcohol and alcohol-containing products are submitted to the authorized government body of the constituent entities of the Russian Federation (Article 6 of Federal Law N 171-FZ), and their copies are submitted to the federal executive body authorized by the Government of the Russian Federation (Clause 4 of Article 14 of the Federal Law N 171-FZ).

Let us note that evasion of filing a declaration on the volume of production and turnover of alcoholic products, or untimely filing of one of such declarations, or inclusion in one of such declarations of deliberately distorted data by virtue of Art. 15.13 of the Code of Administrative Offenses of the Russian Federation entails a fine for officials in the amount of 3,000 to 4,000 rubles, for legal entities - from 30,000 to 40,000 rubles. Entrepreneurs are held accountable as officials (note to Article 2.4 of the Code of Administrative Offenses of the Russian Federation).

According to paragraph 3 of Art. 20 of Federal Law N 171-FZ repeated reporting of false information within one year in declarations on the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, use of production facilities or repeated untimely submission of these declarations to the licensing authority within one year authority is the basis for the revocation of such a license in court.

In addition, the identification of facts of violation of licensing requirements as a result of the analysis of declarations on the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products is the basis for the licensing authority to conduct an unscheduled on-site inspection (clause 4, clause 10, article 23.2 of the Federal Law N 171-FZ).

As we see, the responsibility for violating the procedure for submitting “alcohol” reports is high. In this regard, let's consider it in more detail.

Accounting for the volume of turnover of alcoholic products

The rules for accounting for the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, as well as accounting for the use of production facilities, were approved by Decree of the Government of the Russian Federation of June 19, 2006 N 380 (hereinafter referred to as the Rules for accounting for turnover volume).

In accordance with paragraphs. "a" clause 5 of these Rules, accounting for the volume of product turnover is carried out in organizations that carry out its turnover using technical means of recording and transmitting information about the volume to the Unified State Automated Information System of Accounting (USAIS), with which the equipment for recording the volume of product turnover is equipped, for with the exception of accounting for the volume of retail sales of alcohol and alcohol-containing products.

Paragraph 6 of this document establishes that organizations whose equipment is not equipped with technical means, as well as individual entrepreneurs engaged in the retail sale of beer and beer drinks, keep records of the volume of product turnover without the use of technical means.

At the same time, according to paragraph. 2 clause 11 of the Rules for recording the volume of turnover, the form of the journal for recording the volume of retail sales of alcohol and alcohol-containing products and the procedure for filling it out must be approved.

The values ​​of the indicators used to account for the volume of retail sales of alcohol and alcohol-containing products, by virtue of clause 12 of the Rules for accounting for the volume of turnover, should not deviate from the values ​​of the indicators specified in the primary accounting documents of organizations engaged in the retail sale of alcohol and alcohol-containing products (individual entrepreneurs engaged in retail sale of beer and beer drinks).

The information recorded in the journal for recording the volume of retail sales of alcohol and alcohol-containing products is used by organizations and entrepreneurs when filling out declarations on the volume of turnover of alcoholic products (clause 13 of the Rules for accounting for volume of turnover).

Please note that the form of the journal for recording the volume of retail sales of alcohol and alcohol-containing products and the procedure for filling it out have not yet been approved. However, on the website of the Rosalkogolregulirovanie (http://www.fsrar.ru/) in the section “Draft orders” on 02/07/2013 and 03/27/2013 a draft order “On the form of the journal for recording the volume of retail sales of alcohol and alcohol-containing products and the procedure for filling it out” was posted . This project assumes that indicators of the volume of retail sales of alcohol will be recorded in a journal daily at the end of the working day on electronic media (in rural areas - on electronic or paper media). Accordingly, we won’t have to wait long for this journal to come into effect.

We do not recommend that catering establishments ignore filling out the log after it comes into force, since according to Art. 14.19 of the Code of Administrative Offenses of the Russian Federation, violation of the established procedure for accounting for ethyl alcohol, alcoholic and alcohol-containing products during their production or circulation entails the imposition of an administrative fine on officials in the amount of 3,000 to 4,000 rubles, on legal entities - from 70,000 to 80,000 rubles.

Rules for submitting a declaration

The rules for submitting declarations on the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, and the use of production facilities are approved by Decree of the Government of the Russian Federation of 08/09/2012 N 815 (hereinafter referred to as the Rules for Submitting Declarations).

In accordance with paragraphs 1 and 2 of these Rules, declarations include, among other things:

Organizations engaged in retail sale of alcoholic beverages;

Organizations engaged in the production and (or) circulation of beer and beer drinks;

Individual entrepreneurs engaged in the retail sale of beer and beer drinks.

Organizations engaged in the retail sale of alcoholic products (except for beer and beer drinks) submit a declaration in the form in accordance with Appendix 11, and organizations and entrepreneurs engaged in the retail sale of beer and beer drinks - in the form in accordance with Appendix 12 (clause 13, 14 Rules for the submission of declarations). Thus, if an organization providing catering services sells beer and other alcoholic products (wine, vodka, etc.) to its visitors, it must submit two declarations (on Forms 11 and 12).

Declarations are submitted quarterly no later than the 10th day of the month following the reporting period, for the fourth quarter - no later than the 20th day of the month following the reporting period (clause 15 of the Rules for Submitting Declarations). Please note that both organizations whose licenses have been suspended and organizations that have a license in the reporting period but do not carry out activities must submit declarations. These are the explanations provided by Rosalkogolregulirovanie on its website in the “Questions and Answers” ​​section, subsection “Declaration” (questions N N 3, 4).

Clause 16 of the Rules for the Submission of Declarations establishes that they are submitted electronically (via telecommunication channels with an enhanced qualified electronic signature) or on paper.

Declarations in forms in accordance with Appendices 11, 12, by virtue of clause 19 of the Rules for the Submission of Declarations, are submitted to the executive authority of the constituent entities of the Russian Federation at the place of registration of the organization (individual entrepreneur). For example, in Moscow such a body is the Moscow Department of Trade and Services, in the Republic of Tatarstan - the State Alcohol Inspectorate of the Republic of Tatarstan, in the Nizhny Novgorod Region - the Ministry of Support and Development of Small Business, Consumer Market and Services.

If these declarations are submitted electronically, there is no need to submit them on paper (Letter of Rosalkogolregulirovanie dated September 14, 2012 N 19219/15-03). Organizations and entrepreneurs send copies of the submitted declarations to Rosalkogolregulirovanie in electronic form within 24 hours after their submission to the executive authorities of the constituent entities of the Russian Federation. The format for submitting declarations in electronic form on the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, on the use of production capacity was approved by Order of the Federal Alcohol Regulation Agency dated August 28, 2012 N 237.

The Rosalkogolregulirovaniya website has also implemented functionality for sending electronic copies of declarations submitted on paper to a constituent entity of the Russian Federation (https://service.fsrar.ru/) (Rosalkogolregulirovaniya Letter dated September 17, 2012 N 19439/15).

Declarations on paper are submitted to the executive authorities of the constituent entities of the Russian Federation through a representative of the organization (entrepreneur) or sent by post with a list of the contents (clause 21 of the Rules for the Submission of Declarations). And the said body has no right to refuse to accept these declarations. When sending declarations by mail, the date of their submission is considered to be the date of sending the postal item with a description of the attachment, and when submitted through a representative (with an identification document confirming his authority), a mark indicating the date of acceptance is placed on the copy of the declaration.

At the same time, we believe that since a copy of the declaration is submitted to Rosalkogolregulirovanie only in electronic form, sending the declaration to the authorized body of the constituent entity of the Russian Federation on paper is inappropriate in order to save time and financial costs.

Error correction. If an organization (entrepreneur) discovers in the current reporting period facts of non-reflection or incomplete reflection in the declaration of the necessary information, as well as errors (distortions) made in the expired reporting period, corrective declarations are submitted containing information (additions) clarifying the information given in the declarations, submitted earlier (clause 20 of the Rules for Submitting Declarations). They are submitted before the end of the reporting year with justification of the reasons that caused the incompleteness or unreliability of the information (with the exception of corrective declarations as ordered by the licensing authority to eliminate violations of the terms of the license). However, it is not possible to submit corrective declarations during an inspection by authorized bodies of the organization’s (entrepreneur’s) activities.

Rosalkogolregulirovanie believes that clause 20 of these Rules does not exclude the right of an organization to submit primary documents when justifying the reasons for filing corrective declarations (on the website question No. 5 of the “Questions and Answers” ​​section, subsection “Declaration”).

Procedure for filling out the declaration

The procedure for filling out declarations on the volume of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, and the use of production facilities was approved by Order of the Federal Alcohol Regulation Agency of August 23, 2012 N 231 (hereinafter referred to as the Procedure for filling out declarations).

The declaration consists of a title page and a form. We will not dwell on the design of the title page; we will only note that if the organization does not have a chief accountant, clause 2.2.2 of the Procedure for filling out declarations regulates the data of the head of the organization in the “Chief Accountant” field.

Declarations and attachments to them are submitted in bound form with a certification inscription and a seal on the back of the last sheet (clause 1.6 of the Procedure for filling out declarations). Declarations containing more than 250 sheets are filed in separate volumes. In this case, volume numbers are indicated on the covers. Indicators in all columns of the declaration are indicated in physical terms - deciliters (clause 1.7 of the said Procedure). The volume of turnover of alcoholic products in the declaration is indicated for the reporting period without an accrual total (clause 1.8 of the Procedure for filling out declarations).

In accordance with section. 1 of the specified Procedure in the form of declarations in the section “Information on the organization” or “Information on the organization/individual entrepreneur”, data for the reporting period are indicated for all columns of the declaration in total, taking into account all separate divisions (taking into account all retail facilities of the entrepreneur), if they available. In the line “Information on the organization” or “Information on the organization/individual entrepreneur” the following is indicated:

Organization - its abbreviated name in accordance with the constituent documents, TIN, KPP according to the certificate of registration of the Russian organization with the tax authority at its location;

Entrepreneur - last name, first name and patronymic, TIN according to the certificate of registration of an individual with the tax authority.

In the section "Information on a separate subdivision (indicating the TIN, KPP and address)" or "Information on a separate subdivision (indicating the TIN, KPP and address) / on the object of trade of an individual entrepreneur (indicating the address)" are indicated for each separate subdivision in in accordance with the places of their activities specified in the license (for an entrepreneur - for each of its retail outlets).

Information about the manufacturer (importer). According to clause 1.5 of the Procedure for filling out declarations, the following information is indicated in the “Information about the manufacturer/importer” column:

1. For organizations producing products on the territory of the Russian Federation, or organizations (individual entrepreneurs) producing products in the territories of other member states of the Customs Union, or organizations (individual entrepreneurs) of other member states of the Customs Union importing products into the customs territory Customs Union:

Abbreviated name of the organization and its location (short name of the country in accordance with the Classifier of countries of the world, applied on the basis of the Decision of the Commission of the Customs Union of September 20, 2010 N 378 (hereinafter referred to as the Classifier of countries of the world), administrative-territorial unit, locality, street, house number (building, building), room number (room, office));

For a separate division of the organization - the name and its location (short name of the country in accordance with the Classifier of Countries of the World, administrative-territorial unit, locality, street, house number (building, building), room number (room, office));

For an individual entrepreneur - last name, first name, patronymic and his place of residence (short name of the country in accordance with the Classifier of Countries of the World, administrative-territorial unit, locality, street, house and apartment number).

2. For organizations (individual entrepreneurs) of the Russian Federation - TIN, for organizations - KPP. At the same time, if the supplier of products is a separate division of the organization, the checkpoint assigned at its location is affixed.

3. For organizations (individual entrepreneurs) of other member states of the Customs Union that are manufacturers of products and also import into the customs territory of the Customs Union products that have acquired the status of goods of the Customs Union:

For organizations (individual entrepreneurs) - taxpayers of the Republic of Belarus - payer registration number;

For organizations (individual entrepreneurs) - taxpayers of the Republic of Kazakhstan - taxpayer registration number, or business identification number, or individual identification number.

This information can be found in the documents accompanying Art. 10.2 of Federal Law N 171-FZ turnover of alcoholic products, in particular in the certificate attached to:

Customs declaration (for imported ethyl alcohol, alcohol and alcohol-containing products, with the exception of ethyl alcohol, alcohol and alcohol-containing products, which are goods of the Customs Union);

Consignment note (for ethyl alcohol, alcohol and alcohol-containing products, the production of which is carried out on the territory of the Russian Federation, as well as for imported ethyl alcohol, alcohol and alcohol-containing products, which are goods of the Customs Union).

The procedure for filling out declarations on forms in accordance with Appendices 11, 12. In accordance with section. 13, 14 Procedure for filling out declarations sec. I of the declaration in the form in accordance with Appendix 11 differs from the declaration in the form in accordance with Appendix 12 in two columns: in receipts and expenses, movements within one organization are indicated (columns 13, 18). They indicate the volume of products transferred to a separate division from another separate division of the organization (it is not filled in for the organization as a whole).

Otherwise, the procedure for filling out this section is practically the same and should not cause any difficulties. For example:

Columns 1 and 2 indicate the type and code of products in accordance with the Classifier of Product Types (Appendix 1 to the Procedure for Filling Out Declarations);

Columns 3, 4, 5 “information about the manufacturer/importer” are filled in in the manner described above;

In columns 7 - 10, purchases from manufacturers, wholesale trade organizations, imports and the total volume of purchased products are reflected in accordance with the accompanying documents;

Column 11 shows the volume of products returned by customers;

In column 12 - other volume of incoming products not indicated in columns 7 - 11 (including surpluses identified during the inventory);

In column 15 - other consumption of products not indicated in column 14 “retail sales volume”, including:

a) losses within the limits of natural loss norms, during transportation, loss of products, etc. If excess losses are indicated, an explanation is provided indicating the reasons that caused them, certified by the signatures of the manager and chief accountant, as well as the seal (signature of the entrepreneur);

b) shortages identified during inventory;

c) the volume of products spent on laboratory needs to undergo voluntary quality control;

d) the volume of seized products, withdrawn from circulation, confiscated by court decision.

The total volume of turnover by product type codes is summarized by manufacturers, product importers, as well as the overall total of turnover by product type codes.

In filling out section. II declarations in forms according to Appendices 11 and 12 are also not particularly different. So, for example, in the declaration for alcoholic products, the information about the product supplier (columns 6 - 12) indicates the details of his license, but in the “beer” declaration they will not be (columns 6 - 8).

Information about the manufacturer (importer) (columns 3 - 5) is also filled in in the manner described above.

Columns 7 and 8 (TIN and KPP of the supplier) are drawn up as follows:

For organizations of the Russian Federation, TIN and KPP are indicated. At the same time, if the supplier of products is a separate division of the organization, a checkpoint assigned at its location is placed;

For organizations of other member states of the Customs Union that are suppliers of products: in the Republic of Belarus - payer registration number, in the Republic of Kazakhstan - taxpayer registration number, or business identification number, or individual identification number.

Columns 16 (declarations in the form in accordance with Appendix 11), 12 (declarations in the form in accordance with Appendix 12) indicate the volume of products purchased in accordance with the accompanying documents (bill of lading or customs declaration).

The total volume of product purchases by product suppliers by product type codes in the context of manufacturers and importers of products is summarized, as well as the overall total of the volume of product purchases by product type codes in the context of product manufacturers and importers.

About cider, poire and mead. As we have already said, Federal Law N 259-FZ classifies these drinks as alcoholic products. On the Rosalkogolregulirovanie website, in the “Draft Orders” section, on April 10 and 12, 2013, draft orders amending the Procedure for filling out declarations were posted. In particular, it is proposed to include cider, poire (pear cider), mead (honey drink) in the Classifier of Product Types (Appendix 1 to the Procedure for Completing Declarations) and assign them the corresponding codes 261, 262, 263. It is also assumed that these types of alcoholic products will be included in the declaration in the form according to Appendix 12.

Until the draft orders are approved and come into force, Rosalkogolregulirovanie clarifies that until changes are made to the Rules for Submitting Declarations and the Procedure for Completing Declarations, the volumes of turnover of cider, poire and mead should be reflected in the declaration in the form according to Appendix 11 under code 260 “Low-alcohol products” ( on the website question No. 13 of the “Questions and Answers” ​​section, subsection “Declaration”).

So, we have examined the procedure for the submission by public catering establishments of declarations on the volume of retail sales of alcoholic and alcohol-containing products and on the volume of retail sales of beer and beer drinks, which are submitted quarterly within the established time limits to the executive authority of the constituent entities of the Russian Federation at the place of registration of the organization (individual entrepreneur).

This information can be submitted both on paper and in electronic form, but it is more expedient - in electronic form, since a copy of the declaration submitted to the authorized body must be sent to Rosalkogolregulirovanie in electronic form within 24 hours. More detailed information on the procedure for submitting declarations in electronic form and the necessary instructions for this can be found on the Rosalkogolregulirovanie website in the sections “Declaration”, “Electronic Services”, on the official forum (http://forum.fsrar.ru/).

Violation of the established declaration procedure threatens catering establishments with adverse consequences - a fine, suspension of the license (for the organization) or an unscheduled on-site inspection. legascom.ru

Declarations are submitted to the authorities of the Federal Alcohol Regulatory Authority at the place of registration of the organization (IP).

Copies of declarations are sent to the Federal Service for Regulation of the Alcohol Market in electronic form within 24 hours after the declarations are submitted to the Rosalkogol Regulatory Authorities.

Declarations on the volume of retail sales of alcoholic beverages are accepted no later than April 10, July 10, October 10 and January 20, respectively, for the reporting period.

The procedure for filling out “alcohol” declarations

1. It is necessary to purchase an electronic signature certificate and cryptographic protection tools
2. Download the free program for preparing reports “Declarant ALCO” and use it to fill out the declaration.
3. The prepared document must be signed using an electronic signature, encrypted and uploaded to the Rosalkogolregulirovanie website

The organization fills out declarations No. 11 and (or) No. 12 for each reporting period, an individual entrepreneur (individual entrepreneur) fills out only declaration No. 12 for each reporting period.

Declaration 11 is filled out by organizations engaged in: retail sale of alcoholic products (except for beer and beer drinks), alcohol-containing non-food products* with an ethyl alcohol content of more than 25% of the volume of finished products.

Declaration 12 is filled out by organizations and individual entrepreneurs carrying out: retail sale of beer, retail sale of beer drinks.

You can download the program for filling out alcohol declarations at www.fsrar.ru

Alcohol declarations are submitted in paper and electronic form.

Corrections to the alcohol declaration are not allowed. Unclear presentation of information is also unacceptable. Any corrections in the text of the declaration, regardless of the type of submission (paper, electronic) can only be made in the next reporting period.

When making corrections, a written explanation of the reasons for the corrections must be attached to the declaration, which is certified by the signatures of the head of the organization, the accountant who compiled the document, as well as a seal.

12 report forms:

• on the volume of production and turnover of ethyl alcohol (Declaration No. 1);
• on the volume of use of ethyl alcohol (declaration No. 2);
• on the volume of production and turnover of alcoholic and alcohol-containing products (declaration No. 3);
• on the volume of use of alcoholic and alcohol-containing products (Declaration No. 4);
• on the volume of turnover of ethyl alcohol, alcoholic and alcohol-containing products (declaration No. 5);
• on the volume of supply of ethyl alcohol, alcoholic and alcohol-containing products (Declaration No. 6);
• on the volume of purchases of ethyl alcohol, alcoholic and alcohol-containing products (declaration No. 7);
• on the volume of transportation of ethyl alcohol, alcoholic and alcohol-containing products (declaration No. 8);
• on the transportation of ethyl alcohol and alcohol-containing products (Declaration No. 9);
• on the use of capacities for the production of ethyl alcohol and alcoholic products (Declaration No. 10);
• on the volume of retail sales of alcoholic (except for beer and beer drinks) and alcohol-containing products (Declaration No. 11);
• on the volume of retail sales of beer and beer drinks (declaration No. 12).

The reporting period is a quarter. For the specified period of time from the above list individual entrepreneurs should be filled out declaration No. 12, organizations - declarations No. 1-12. Moreover, an organization that conducts its activities on the basis several licenses, should form single declaration for all product type codes (regardless of the number of licenses for the type of activity valid in the reporting period).

• We would like to remind you that declarations must be submitted quarterly, no later than the 10th day of the month following the reporting period, for the IV quarter - no later than the 20th day of the month following the reporting period (clause 15 of the Rules approved by Decree of the Government of the Russian Federation dated 08/09/2012 No. 815).

New in filling

The New Procedure sets out in detail the rules for filling out declarations for organizations with separate divisions and individual entrepreneurs with trading objects that have different addresses. For example, it has been established that if an organization has separate divisions, the declaration in the section “Information on the organization” indicates summary data for the reporting period for the organization in all columns of the declaration. This is done in accordance with the order in which they are filled out in total, taking into account all separate divisions. In the section “Information on a separate division (indicating TIN, KPP and address)” the following is indicated:

• the activities of each separate division in accordance with the places of their activities specified in the license;
• data for the reporting period for each separate division of the organization in all columns of the declaration.

The procedure also provides for the rules for filling out the declaration column “Information about the manufacturer/importer.” In particular, organizations (individual entrepreneurs) of other member states of the Customs Union that produce products and import into the customs territory of the Customs Union products that have acquired the status of goods of the Customs Union should indicate:

• payer account number- for taxpayers of the Republic of Belarus;
• taxpayer registration number or business identification number, or individual identification number - for taxpayers of the Republic of Kazakhstan.
• Declarations and appendices thereto:
• certified by signatures manager and chief accountant, as well as the seal of the organization or the signature of an individual entrepreneur, respectively;
• presented in stitched form with a certification inscription and seal on the back of the last sheet of stitching;

In all columns of the declaration, indicators are indicated in physical terms decalitres or tons to the third decimal place.

Approved
Government resolution
Russian Federation
dated 08/09/2012 No. 815

RULES
SUBMISSION OF DECLARATIONS ABOUT THE VOLUME OF PRODUCTION, TURNOVER
AND (OR) USE OF ETHYL ALCOHOL, ALCOHOL
AND PRODUCTS CONTAINING ALCOHOL, ABOUT USE
PRODUCTION CAPACITY

1. These Rules establish the procedure for submitting declarations:

1. on the volume of production and turnover of ethyl alcohol;
2. on the volume of ethyl alcohol used;
3. on the volume of production and turnover of alcoholic and alcohol-containing products;
4. on the volume of use of alcoholic and alcohol-containing products;
5. on the volume of turnover of ethyl alcohol, alcoholic and alcohol-containing products;
6. on the volume of supply of ethyl alcohol, alcoholic and alcohol-containing products;
7. on the volume of purchases of ethyl alcohol, alcoholic and alcohol-containing products;
8. on the volume of transportation of ethyl alcohol, alcoholic and alcohol-containing products;
9. on the transportation of ethyl alcohol and alcohol-containing products;
10. on the use of production capacity;
11. on the volume of retail sales of alcoholic (except for beer and beer drinks) and alcohol-containing products;
12. on the volume of retail sales of beer and beer drinks.

2. The declarations specified in paragraph 1 of these Rules (hereinafter referred to as declarations) represent:

A) organizations carrying out:

• production, storage and supply of produced ethyl alcohol (including denatured alcohol);
• production, storage and supply of manufactured alcoholic and alcohol-containing food products;
• storage of ethyl alcohol, alcoholic and alcohol-containing food products;
• purchase, storage and supply of alcoholic products, alcohol-containing food products and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products;
• production, storage and supply of alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products;
• transportation of ethyl alcohol (including denatured alcohol) and unpackaged alcohol-containing products with an ethyl alcohol content of more than 25 percent of the volume of finished products;
• retail sale of alcoholic products;

b) organizations engaged in the production and (or) circulation of beer and beer drinks;

V) organizations purchasing ethyl alcohol for the production of alcoholic products, alcohol-containing food products and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products for the purpose of using them as raw materials or auxiliary material in the production of alcoholic, alcohol-containing and other products or in technical or for other purposes not related to the production of the specified products;

G) organizations purchasing ethyl alcohol in an amount of more than 200 deciliters per year for the production of ethyl alcohol according to pharmacopoeial articles, alcoholic and alcohol-containing products;

d) organizations purchasing ethyl alcohol according to pharmacopoeial articles in the amount of more than 200 deciliters per year for the purpose of its use as a medicine and (or) for the production of medicines included in the state register of medicines, and (or) for the purpose of using it for their own needs;

e) organizations engaged in the retail sale of alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products;

and) individual entrepreneurs engaged in the retail sale of beer and beer drinks.

3. Organizations engaged in the production, storage and supply of produced ethyl alcohol (including denatured alcohol) submit declarations on the volume of production and turnover of ethyl alcohol in the form according to Appendix No. 1.

4. Organizations purchasing ethyl alcohol for the production of ethyl alcohol (including denatured alcohol), purchasing ethyl alcohol in an amount of more than 200 deciliters per year for the production of ethyl alcohol according to pharmacopoeial articles, alcoholic and alcohol-containing products, or purchasing ethyl alcohol according to pharmacopoeial articles in in a volume of more than 200 deciliters per year for the purpose of its use as a medicine and (or) for the production of medicines included in the state register of medicines, and (or) for the purpose of using it for their own needs, or using ethyl alcohol in a volume of more than 200 decalitres per year for technical or other purposes not related to the production of ethyl alcohol, alcoholic and alcohol-containing products, submit declarations on the volume of use of ethyl alcohol in the form according to Appendix No. 2.

5. Organizations engaged in the production, storage and supply of manufactured alcoholic and alcohol-containing food products, production, storage and supply of alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, submit declarations on the volume of production and turnover of alcoholic and alcohol-containing products in the form according to Appendix No. 3.

6. Organizations purchasing alcoholic products, alcohol-containing food products and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products and (or) using them for the production of other alcoholic and alcohol-containing products or as raw materials or auxiliary materials in the production of other products represent declaration on the volume of use of alcoholic and alcohol-containing products in the form according to Appendix No. 4.

7. Organizations carrying out the storage of ethyl alcohol, alcoholic and alcohol-containing food products, as well as the purchase, storage and supply of alcoholic products, alcohol-containing food products and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, submit declarations on the volume of turnover of ethyl alcohol, alcoholic and alcohol-containing products in the form according to Appendix No. 5.

8. Organizations engaged in the production, storage and supply of produced ethyl alcohol (including denatured alcohol), production, storage and supply of produced alcoholic and alcohol-containing food products, production, storage and supply of alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, and also the purchase, storage and supply of alcoholic products, alcohol-containing food products and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, storage of ethyl alcohol, alcoholic and alcohol-containing food products, submit declarations on the volume of supply of ethyl alcohol, alcoholic and alcohol-containing products according to form according to Appendix No. 6.

9. Organizations engaged in the purchase, storage and supply of alcoholic products, alcohol-containing food products and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, the purchase of ethyl alcohol for the production of ethyl alcohol (including denatured alcohol), alcoholic products, alcohol-containing food products and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products for the production of other alcohol and alcohol-containing products, storage of ethyl alcohol, alcohol and alcohol-containing food products, use of ethyl alcohol in a volume of more than 200 deciliters per year for technical and other purposes not related to production of ethyl alcohol, alcoholic and alcohol-containing products, purchase of ethyl alcohol according to pharmacopoeial articles in the amount of more than 200 deciliters per year for the purpose of its use as a medicine and (or) for the production of medicines included in the state register of medicines, and (or) for the purpose of its use for own needs, the purchase of alcoholic products, alcohol-containing food products and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products for the production of other alcoholic and alcohol-containing products or used as raw materials or auxiliary material in the production of other products, represent declaration on the volume of purchase of ethyl alcohol, alcoholic and alcohol-containing products in the form according to Appendix No. 7.

10. Organizations engaged in the production, storage and supply of produced ethyl alcohol (including denatured alcohol), production, storage and supply of produced alcoholic and alcohol-containing food products, production, storage and supply of alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, purchase , storage and supply of alcoholic products, alcohol-containing food products and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, storage of ethyl alcohol, alcoholic and alcohol-containing food products, submit declarations on the volume of transportation of ethyl alcohol, alcoholic and alcohol-containing products in the form according to the appendix No. 8.

11. Organizations transporting ethyl alcohol (including denatured alcohol) and unpackaged alcohol-containing products with an ethyl alcohol content of more than 25 percent of the volume of finished products submit declarations on the transportation of ethyl alcohol and alcohol-containing products in the form according to Appendix No. 9.

12. Organizations producing ethyl alcohol and alcoholic products using ethyl alcohol submit declarations on the use of production capacity in the form according to Appendix No. 10.

13. Organizations engaged in the retail sale of alcoholic products (except for beer and beer drinks) and (or) alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, submit declarations on the volume of retail sales of alcohol (except for beer and beer drinks) and alcohol-containing products products in form according to Appendix No. 11.

14. Organizations and (or) individual entrepreneurs engaged in the retail sale of beer and beer drinks submit declarations on the volume of retail sales of beer and beer drinks in the form according to Appendix No. 12.

15. Declarations are submitted quarterly, no later than the 10th day of the month following the reporting period, for the fourth quarter - no later than the 20th day of the month following the reporting period.

16. Declarations are submitted in electronic form or on paper.

Declarations, if submitted in electronic form, are sent via telecommunication channels with an enhanced qualified electronic signature.

17. Declarations on paper in the forms provided for in Appendices No. 1 - 10 to these Rules are submitted for the organization as a whole, including its separate divisions specified in the license, to the territorial body of the Federal Service for Regulation of the Alcohol Market (hereinafter referred to as the territorial body) at the location organizations.

If the organization and its separate divisions are located in different federal districts, paper declarations are submitted as a whole for the organization to the territorial authority at the location of the organization and to the territorial authorities at the location of its separate divisions specified in the license.

18. Declarations (except for declarations in the forms provided for in Appendices No. 11 and 12 to these Rules) are submitted to the Federal Service for Regulation of the Alcohol Market in electronic form.

19. Declarations in the forms provided for in Appendices No. 11 and 12 to these Rules are submitted by organizations engaged in the retail sale of alcoholic and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, as well as individual entrepreneurs engaged in the retail sale of beer and beer drinks, in executive authorities of the constituent entities of the Russian Federation at the place of registration of the organization (individual entrepreneur).

Copies of declarations submitted to the executive authorities of the constituent entities of the Russian Federation, organizations and individual entrepreneurs send to the Federal Service for Regulation of the Alcohol Market in electronic form within 24 hours after submitting the declarations to the executive authorities of the constituent entities of the Russian Federation.

20. If an organization (individual entrepreneur) discovers in the current reporting period facts of non-reflection or incompleteness of reflection in the declaration of the necessary information, as well as errors (distortions) made in the expired reporting period, the organization (individual entrepreneur) submits corrective declarations containing information (additions) clarifying information contained in the declarations submitted earlier.

Corrective declarations are submitted before the end of the reporting year with justification of the reasons that caused the incompleteness or unreliability of the information provided (with the exception of the submission of corrective declarations as ordered by the licensing authority to eliminate violations of the terms of the license).

During an audit of the activities of an organization (individual entrepreneur) by authorized bodies, the organization (individual entrepreneur) does not have the right to submit corrective declarations for the period being inspected.

21. Declarations on paper are submitted by organizations and individual entrepreneurs to territorial bodies and (or) executive authorities of the constituent entities of the Russian Federation through their representative or sent by post with a list of the contents.

When sending declarations by mail, the date of their submission is considered to be the date of sending the postal item with a description of the attachment.

Territorial authorities and (or) executive authorities of the constituent entities of the Russian Federation do not have the right to refuse to accept declarations.

If a declaration is submitted through a representative of an organization or an individual entrepreneur, a territorial body and (or) executive body of a constituent entity of the Russian Federation puts a mark on the copy of the declaration on the date of acceptance upon presentation of an identification document and a document confirming its authority.

The procedure for filling out declarations is as follows:

1. The concepts and terms used in this Procedure are used in the meanings defined by current legislation.

2. Declarations on the retail sale of alcoholic products in St. Petersburg are submitted in the forms provided for by the Decree of the Government of St. Petersburg dated April 23, 2007 No. 420 “On the declaration of the retail sale of alcoholic products in St. Petersburg” (hereinafter referred to as the resolution):

declaration on the retail sale of alcoholic beverages in St. Petersburg (for alcoholic beverages produced on the territory of the Russian Federation) (Appendix No. 2 to the resolution);

declaration on the retail sale of alcoholic beverages in St. Petersburg (for alcoholic beverages imported (imported) into the customs territory of the Russian Federation), (Appendix No. 3 to the resolution) (hereinafter referred to as the declaration).

4. Indicators of volumes of alcoholic products are reflected only in physical volume (deciliters). The declarations indicate the volume of alcoholic products in deciliters accurate to the third decimal place.

5. Declarations are filled out with a ballpoint or fountain pen in black or blue ink. It is possible to fill out declarations in printed form.

6. Only one indicator specified by the name of this column is entered in each column of the declaration. If there are no indicators provided for in the declaration, a dash is placed in the corresponding column.

7. The following information is indicated in the declaration columns:

In the column “Name of the declarant” the organizational and legal form, full and abbreviated name of the declarant are indicated in accordance with the constituent documents.

In the column"TIN of the declarant" The taxpayer identification number (TIN) of the declarant is indicated.

In the column “Checkpoint of the declarant” the code of the reason for tax registration (KPP) of the declarant is indicated.

In the column “Legal address of the declarant” the place of state registration of the declarant is indicated (zip code, city, address, contact phone number, city district).

In the column “Actual address of the declarant” the address of the actual location of the declarant's structural unit is indicated (zip code, city, address, contact telephone number, city district), in which the retail sale of alcoholic products is carried out, in accordance with the license for the retail sale of alcoholic products.

In the column“Registration number of the declarant’s license, validity period” the series, registration number of the declarant's license for the retail sale of alcoholic beverages, indicated on the front side of the license form, as well as the start and end date of the validity period of this license are indicated.

In the column“Code of type of alcoholic products” one of the following codes for types of alcoholic products is indicated:

In the column“Name of alcoholic products” the name of the alcoholic product is indicated, corresponding to the name of the product indicated in the consignment note, and for alcoholic products imported (imported) into the customs territory of the Russian Federation in the cargo customs declaration.

In the column “Subject of the Russian Federation in whose territory alcoholic products are produced” (“Country of origin of alcoholic products”) the subject of the Russian Federation is indicated in whose territory alcoholic products are produced, and for alcoholic products imported (imported) into the customs territory of the Russian Federation - the country where alcoholic beverages are produced.

In the column"Capacity of consumer packaging" The capacity of consumer packaging (bottles, cans, etc.) in liters into which alcoholic beverages are bottled is indicated.

In the column"Anhydrous alcohol content" the volumetric content of anhydrous alcohol in alcoholic products (strength) is indicated.

In the column"Manufacturer's name" for alcoholic products produced on the territory of the Russian Federation, the name of the organization - producer of alcoholic products is indicated, and for alcoholic products imported (imported) into the customs territory of the Russian Federation - the name of the importing organization.

In the column"TIN of the manufacturer" the taxpayer identification number (TIN) of the manufacturer of alcoholic products is indicated, and for alcoholic products imported (imported) into the customs territory of the Russian Federation - the taxpayer identification number of the importing organization.

In the column “Balance of alcoholic products at the beginning of the reporting period, dkl” indicates the quantity of alcoholic products in deciliters that remained at the beginning of the quarter for which the declarant reports for each type of alcoholic product.

In the column"Supplier name" when generating data on the receipt of alcoholic products from the supplier or the return of alcoholic products to him, the name of the supplier organization or its separate division that shipped (received the returned) alcoholic products is indicated.

When generating data on the receipt or return of alcoholic products to the declarant from another structural unit of the declarant, the name of the declarant is indicated in this column.

In the column “Supplier's Taxpayer Identification Number”, when generating data on the receipt of alcoholic products from the supplier or the return of alcoholic products to him, the taxpayer identification number (TIN) of the supplier organization is indicated. For other receipts (receipt of alcoholic products from another structural unit of the declarant), this column indicates the taxpayer identification number (TIN) of the declarant.

In the column“Supplier license series and number, validity period” when generating data on the receipt or return of alcoholic products from the supplier, the series, number of the corresponding license of the supplier, as well as the start and end date of the validity period of this license are indicated.

When generating data on the receipt of alcoholic products from another structural unit of the declarant, other receipts, this column indicates the series, number, as well as the start and end date of the declarant’s license.

In the column"Shipping address" when generating data on the receipt of alcoholic products from the supplier, the address of the warehouse of the supplier organization or its separate division from which the alcoholic products were shipped is indicated.

When generating data on the receipt of alcoholic products from another structural unit of the declarant, this column indicates the address of the structural unit of the declarant from which the alcoholic products were received.

In the column “Supplier Activity Code”, when generating data on the receipt of alcoholic products from the manufacturer or the return of alcoholic products to it, the number “1” is indicated.

When generating data on the receipt of alcoholic products from a wholesale organization or the return of alcoholic products to it, the number “2” is indicated in this column.

When generating data on the receipt of alcoholic products from another structural unit of the declarant, other receipts of alcoholic products, the number “3” is indicated in this column.

In the column“Alcohol products received during the reporting period, dkl” indicates the volume of alcoholic products of one name, in deciliters, that the declarant received from the supplier organization during the reporting period.

In the column “Alcohol products returned for the reporting period, dkl” indicates the volume of alcoholic products of one type, in deciliters, which was returned to the supplier during the reporting period.

In the column “Alcohol products written off for the reporting period, dkl” The volume of alcoholic products for each item is indicated, in deciliters, which was written off by the declarant for the reporting period.

In the column “Alcohol products sold during the reporting period, dkl” when generating data on retail sales of alcoholic products for the quarter as a whole, the volume of alcoholic products in deciliters that the declarant sold as of the last day of the reporting period for each type of alcoholic product is indicated.

In the column “Return from the population of alcoholic productsfor the reporting period, dkl" indicates the volume of alcoholic products in deciliters that was returned by the population to the declarant on the last day of the quarter for which the declarant is reporting for each type of alcoholic product.

In the column “Balance of alcoholic products at the end of the reporting period, dkl” indicates the volume of alcoholic products in deciliters that remained at the end of the quarter for which the declarant reports for each type of alcoholic product.

Columns “Balance of alcoholic products at the beginning of the reporting period, dkl”,“Received alcoholic products for the reporting period, dkl”, “Returned alcoholic products for the reporting period, dkl”, “Write off alcoholic products for the reporting period, dkl”, “Sold alcoholic products for the reporting period, dkl”, “Return of alcoholic products from the population reporting period, dkl”, “Balance of alcoholic products at the end of the reporting period, dkl” are filled in with the total for each type of alcoholic product.

The procedure for filling out declarations on the volume of production, turnover and (or) use of ethyl alcohol, alcohol and alcohol-containing products, on the use of production facilities, transportation of ethyl alcohol (including denatured alcohol) and bulk alcohol-containing products with an ethyl alcohol content of more than 25 percent of the volume of finished products.

1. 1. General Provisions

1.1. Declaration of volumes of production, turnover and (or) use of ethyl alcohol, alcohol and alcohol-containing products, the use of production facilities, transportation of ethyl alcohol (including denatured alcohol) and bulk alcohol-containing products with an ethyl alcohol content of more than 25 percent of the volume of finished products is carried out by organizations according to the forms declarations provided for by the Regulations on the procedure for submitting declarations on the volumes of production, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, on the use of production facilities, approved by Decree of the Government of the Russian Federation of December 31, 2005 No. 858 “On the submission of declarations on volumes production, circulation and use of ethyl alcohol, alcoholic and alcohol-containing products":

Declaration on the volume of production and turnover of ethyl alcohol (hereinafter referred to as Declaration No. 1);

Declaration on the volume of use of ethyl alcohol (hereinafter referred to as Declaration No. 2);

Declaration on the volume of production and turnover of alcoholic and alcohol-containing products (hereinafter referred to as Declaration No. 3);

Declaration on the volume of use of alcoholic and alcohol-containing products (hereinafter referred to as Declaration No. 4);

Declaration on the volume of turnover of ethyl alcohol, alcoholic and alcohol-containing products (hereinafter referred to as declaration No. 5);

Declaration on the volume of supply of ethyl alcohol, alcoholic and alcohol-containing products (hereinafter referred to as declaration No. 6);

Declaration on the volume of purchase of ethyl alcohol, alcoholic and alcohol-containing products (hereinafter referred to as Declaration No. 7);

Declarations on the volumes of transportation of ethyl alcohol, alcoholic and alcohol-containing products in the form of Appendix No. 8 (hereinafter referred to as declaration No. 8);

Declarations on transportation of ethyl alcohol and alcohol-containing products in the form of Appendix No. 9 (hereinafter referred to as Declaration No. 9);

Declarations on the use of capacities for the production of ethyl alcohol and alcoholic products in the form of Appendix No. 10 (hereinafter referred to as Declaration No. 10);

Declaration on the volume of retail sales of alcohol and alcohol-containing products according to the forms of Appendix No. 11 (Table-1 and Tab-2) (hereinafter referred to as Declaration No. 11);

Declaration on the volume of retail sales of beer and beer drinks in the form of Appendix No. 12 (Tab-1 and Tab-2) (hereinafter referred to as Declaration No. 12).

Declarations consist of a title page and declaration forms.

1.2. The organization fills out declarations in forms No. 1-12 depending on the type of activity performed for the quarter, which is the reporting period (hereinafter referred to as the reporting period):

a) if the organization does not have separate divisions, fill out the section “by organization” for the reporting period;

b) if the organization has separate divisions, the declaration shall indicate:

In the section “by organization” - summary data for the reporting period for the organization for all columns of the declaration in accordance with the procedure for filling them out in total, taking into account all separate divisions;

In the “Organizations” line, the full name of the organization, identification number (TIN), registration reason code (KPP) and address at the location of the organization are indicated in accordance with the “Certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, according to location on the territory of the Russian Federation."

1.3. In general, for the organization, in the “Total” line for each type of product, the results are indicated in the context of product manufacturers/importer of products (organizations that import products into the territory of the Russian Federation), and also the overall total for all products is summed up.

1.4. In the section “at the location of a separate division (indicating the tax identification number, checkpoint and address)” data for the reporting period is indicated for each separate division of the organization in all columns of the declaration in accordance with the order in which they are filled out.

This section is filled out separately for each separate division of the organization, indicating its tax identification number, checkpoint and address.

In the line “at the location of the separate subdivision (indicating the tax identification number, checkpoint and address)” the full name of the separate division of the organization, the identification number (TIN) of the organization, the reason for registration code (checkpoint) and the address at the place of implementation of the type of activity are indicated in accordance with the “Notification of registration to be registered with the tax authority of a legal entity at the location of the separate division.”

For each separate division of the organization, in the “Total” line for each type of product, the totals are indicated in the context of product manufacturers/importer of products (organizations that import products into the territory of the Russian Federation), and also the overall total for all products is summed up.

1.5. Columns 17-20 of declaration No. 6 of the organization-supplier of the products and columns 17-20 of declaration No. 7 of the organization-recipient of the products are filled out in accordance with the consignment note for the supply of products and, accordingly, must be indicated in the reporting period when the shipment (delivery) was carried out. products.

1.6. All declarations and appendices to them are certified by the signatures of the head and chief accountant, as well as the seal of the organization.

Declarations and attachments to them are submitted in bound form with a certification inscription and a seal on the back of the last of the bound sheets.

Declarations with more than 250 declaration sheets are bound into several volumes. In this case, volume numbers are marked on the covers (volume 1, volume 2, etc.).

1.7. Declarations are submitted on the date of suspension of the license (cancellation of the license, termination of the license according to the period or application of the organization) no later than 10 days after the completion of the inventory of the remains of ethyl alcohol, alcoholic and alcohol-containing products.

1.8. If excess losses are indicated in declarations (above the limits of natural loss, other production losses in accordance with loss norms approved by orders of the head of the organization in the prescribed manner), explanations of the organization are submitted simultaneously with the declarations, indicating the reasons that caused the excess losses, certified by the signatures of the head and chief accountant, as well as the seal of the organization.

1.9. If in the current reporting period facts of non-reflection or incomplete reflection of information are detected, as well as errors (distortions) made in the expired reporting period, the organization (individual entrepreneur) submits corrective (additional) declarations containing changes and additions made to the declarations submitted earlier by appropriate forms.

Corrective (additional) declarations for the past period are submitted before the end of the next reporting period, with explanations attached and an indication of the reasons that caused the adjustment (except for the submission of corrective (additional) declarations as ordered by the licensing authority to eliminate violations of the terms of the license) on paper and in electronic form in accordance with the procedure approved by the Federal Service for Regulation of the Alcohol Market.

1.10. During an inspection by authorized government bodies, the organization does not have the right to make changes or additions to the declarations for the period under inspection.

1.11. In all columns of declarations, indicators are indicated in physical terms in deciliters (dal) or tons (t).

1.12. Declarations indicate product volumes in deciliters accurate to the third decimal place.

1.13. The declarations reflect the volumes of manufactured products that have undergone the entire technological processing cycle:

Products poured into consumer packaging, as well as not packaged, which have gone through the entire cycle of technological processing and meet the requirements specified in the documents approved in the established manner for the type of product;

Alcoholic and alcohol-containing products of own production (including wine materials), not subject to sale to customers, and used only for the production of own alcoholic and alcohol-containing products.

The declarations do not indicate the volume of products that are in work-in-progress, that is, those that have not undergone a full cycle of technological processing, and also that do not meet the requirements specified in the documents approved in the established manner for the corresponding type of product.

1.14. In the declarations in the section “by organization” in the summary data for the column “Other income” and the column “Other expenses”, the purchase and supply of products between separate divisions is not indicated.

The declarations in the section “at the location of the separate division (indicating the tax identification number, checkpoint and address)” indicate the purchase and delivery of products between separate divisions.

2.Procedure for filling out the title page

2.1. The title page of the declaration consists of two sheets and is filled out by an organization or individual entrepreneur, with the exception of the section “To be filled out by an employee of the Interregional Directorate of the Federal Service for Regulation of the Alcohol Market of the Federal District” (hereinafter referred to as the territorial body) or by an employee of the executive body of state power of the constituent entities of the Russian Federation in the field of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products (hereinafter referred to as the body of the subject) when submitting a declaration by retail trade organizations or individual entrepreneurs.

2.2. When filling out the first sheet, you must indicate:

2.2.1. The “Declaration” section indicates:

a) the name of the declaration form to be filled out in accordance with Decree of the Government of the Russian Federation of December 31, 2005 No. 858 “On the submission of declarations on the volume of production, turnover and use of ethyl alcohol, alcoholic and alcohol-containing products”;

b) in the “Taxpayer Identification Number (TIN)” cell - TIN of an organization or individual entrepreneur.

When an organization fills out a TIN consisting of 10 characters, in the area with a larger number of cells reserved for recording the “TIN” indicator, zeros should be entered in the first cells.

The TIN and KPP (reason code for registration) at the location of the organization are indicated in accordance with the “Certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation.”

The checkpoint is not filled out by an individual entrepreneur;

c) in the “document type” section:

if an organization submits a primary declaration, “1” is indicated in the “primary” cell; if an organization submits a corrective declaration, “3” is indicated in the “corrective” cell; in the “adjustment number” cell, the adjustment number is indicated (for example: 3/1 - the number of the first adjustments, 3/2 – number of the second adjustment);

d) in the “reporting period” section:

if an organization submits a declaration for the first quarter, “3” is indicated in the “1st quarter” cell; in the cell “for the 2nd quarter” indicate “6”; in the cell “for the 3rd quarter” indicate “9”; in the cell “for the 4th quarter” indicate “0”;

d) in the “reporting year” section - the year for which the declaration is being submitted is indicated;

e) in the “submitted to” section it is indicated:

name of the territorial body of Rosalkogolregulirovaniya or body of a constituent entity of the Russian Federation;

full name of the organization in accordance with the name specified in the constituent documents;

individual entrepreneur - last name, first name and patronymic of the individual entrepreneur in accordance with the identity document;

f) in the section “address of the organization’s location”:

in the "Postal Code" cell the digital designation of the post office corresponding to the address of the organization's location is indicated;

Appendix No. 2 to this Procedure;

in the cells “District, city, locality, street, house, building” the location of the organization is indicated according to the constituent documents;

in the “telephone (fax)” cell – the organization’s telephone number;

to E-mail address - the email address specified in the organization’s license;

in the cell “address of the place of residence of an individual entrepreneur” - the address of the place of residence in the Russian Federation, which is indicated on the basis of an entry in a passport or a document confirming registration at the place of residence (if it is not a passport, but another identity document), with the obligatory indication of the postal address index and code of the subject of the Russian Federation;

in the “telephone (fax)” cell – the telephone number of the individual entrepreneur;

in the “E-mail address” cell - the email address of the individual entrepreneur;

g) in the “declaration completed” cell - indicate the number of pages of the declaration;

h) in the cell “with attached supporting documents or their copies” - the number of pages of attached documents or their copies is indicated.

2.2.2. Section “We confirm the accuracy and completeness of the information specified in this declaration”:

a) the accuracy and completeness of the information specified in the declaration is confirmed by the signatures of the head and chief accountant of the organization, individual entrepreneur, or authorized representative. In this case, the first name, patronymic, and last name are indicated in full;

b) in the absence of a chief accountant in the organization, the accuracy and completeness of the information specified in the declaration is confirmed by the signature of the accountant who maintains accounting records in the organization, or the head of a specialized organization (centralized accounting department) or a specialist accountant who, on a contractual basis, maintains accounting records in the organization accounting.

If accounting is carried out personally by the head of the organization, then in the line “Chief Accountant” the data of the head of the organization is entered;

c) when submitting a declaration by an authorized person of the organization, documents or copies thereof confirming the authority of the person submitting the declaration are attached to the declaration;

d) in the cell “the declaration is submitted in electronic form” - the date of submission of the declaration in electronic form to the information resource of Rosalkogolregulirovanie is indicated, indicating the file name of the electronic version of the declaration;

e) the section is certified by the seal of the organization.

2.3. Information on the submission of the declaration is filled out by an employee of the territorial body of Rosalkogolregulirovanie or an agency of a constituent entity of the Russian Federation in the lower right corner of the title page according to the contents of each line and signed by him indicating the full last name, first name and patronymic.

2.4. When filling out the second sheet, you must indicate:

2.4.1. TIN and KPP of the organization indicated on the first sheet.

2.4.2. Section "License information":

series, license number, start date, expiration date, types of activities specified in the license form.

This section indicates the license for the type of activity valid at the time of submission of the declaration in accordance with the state consolidated register of issued, suspended and canceled licenses for the production, storage and wholesale sale of ethyl alcohol, alcoholic and alcohol-containing products.

2.4.3. Section “Addresses of places of activity”:

in the “KPP” cell - the checkpoint is indicated at the location of a separate division of the organization in accordance with the Notification of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation;

in the "Postal Code" cell the digital designation of the communications company corresponding to the address of the organization's location;

in the cell "Region Code" - the code of the subject of the Russian Federation is indicated in accordance with Appendix No. 2 to this Procedure

in the cell “district, city, locality, street, house, building” the location of the organization is indicated according to the constituent documents.

3. The procedure for filling out a declaration on the volume of production and turnover of ethyl alcohol in the form of Appendix No. 1

3.1. The declaration on the volume of production and turnover of ethyl alcohol in the form of Appendix No. 1 (hereinafter referred to as declaration No. 1) is filled out by organizations engaged in the production, storage and supply of ethyl alcohol, including denatured alcohol (hereinafter referred to as ethyl alcohol). Organizations engaged in the production, storage and supply of distillates (wine, grape, fruit, cognac, Calvados, whiskey) (hereinafter referred to as distillates) fill out declaration No. 1 from July 1, 2012.

3.2. In all columns of declaration No. 1, the volume indicators of ethyl alcohol and distillates are indicated in physical terms in deciliters (dal).

3.3.1. General information:

in column 1 “product name” - the full name of the type of ethyl alcohol, distillates in accordance with Appendix No. 1 to this Procedure “Classifier of types of products” (hereinafter referred to as the Classifier);

column 2 “product type code” - code of the type of ethyl alcohol, distillates in accordance with the Classifier;

in column 3 “Volume content of anhydrous alcohol” - volumetric content of anhydrous alcohol (one hundred percent) in ethyl alcohol and distillates.

3.3.2. Section “Information on raw materials for the production of ethyl alcohol”:

in column 4 “type of raw materials for the production of ethyl alcohol” - the name of the raw materials used for the production of ethyl alcohol and distillates;

in column 5 “quantity (volume) of raw materials used for the production of ethyl alcohol” - quantity (volume) of raw materials used for the production of ethyl alcohol and distillates.

Depending on the type of raw material used, its quantity is indicated in tons or (or) dal.

3.3.3. Section “Information about ethyl alcohol”:

in column 6 “balance at the beginning of the reporting period” - the balances of ethyl alcohol and distillates at the beginning of the reporting period;

in column 7 “produced since the beginning of the reporting period” - the volume of ethyl alcohol and distillates produced in the reporting period and transferred to the organization’s alcohol storage facility;

in column 8 “other receipts” - the volume of ethyl alcohol, distillates transferred to the alcohol storage facility, except for the volume of their production obtained during the production process (discharge from pipelines, containers, etc.), including the excess ethyl alcohol, distillates identified during inventory. (indicating the volume of surplus in a separate line marked “surplus”). In addition, in this column, when filling out declaration No. 1 by a separate division of the organization, the receipt of ethyl alcohol and distillates by one separate division of the organization from another separate division of the organization, or (or) from the parent organization located at its location, by separate divisions is indicated;

in column 9 “return” - the volume of ethyl alcohol, distillates returned to the organization from the buyer and transferred to the alcohol storage facility.

Section “Shipped to consumers”:

in column 10 “across the Russian Federation” - the volume of ethyl alcohol and distillates supplied in accordance with the accompanying documents to organizations operating in the Russian Federation;

in column 11 “for export” - the volume of ethyl alcohol and distillates supplied for export;

In column 12 “total” - the total volume of supplied ethyl alcohol and distillates (the indicators of the lines of column 12 are equal to the sum of the indicators of the lines of columns 10 and 11).

Section “Spent for own needs”, subsection “including for production”:

in column 13 “ethyl alcohol (except denatured)” - the volume of consumed head fraction of ethyl alcohol, alcohol production waste, raw alcohol (and other) of own production for the production of ethyl alcohol. The consumption of ethyl alcohol for the production of other types of alcohol (absolute and other types) is indicated in a separate line;

in column 14 “denatured ethyl alcohol” - the volume of ethyl alcohol of own production used for the production of denatured ethyl alcohol;

in column 15 “alcohol products” - the volume of ethyl alcohol, distillates of own production, spent on the production of alcohol products;

in column 16 “food” - the volume of ethyl alcohol, distillates of own production, consumed for the production of food alcohol-containing products;

in column 17 “non-food” - the volume of ethyl alcohol, distillates of own production, spent on the production of non-food alcohol-containing products;

in column 18 “medicinal products” - the volume of own-produced ethyl alcohol used for the production of medicinal products;

in column 19 “total” - the total volume of ethyl alcohol of own production, consumed for the production of products. The indicators of the lines of column 18 are equal to the sum of the indicators of the lines of columns 13-18;

in column 20 “Production losses” - losses of ethyl alcohol, distillates during their production (within the limits of natural loss, during pumping, transportation, storage and other production losses in accordance with loss standards approved by orders of the head of the organization in the prescribed manner). When indicating excess losses, explanations are provided indicating the reasons that caused the excess losses, certified by the signatures of the manager and chief accountant, as well as the seal of the organization;

in column 21 “Other expenses” - the consumption of ethyl alcohol, distillates for laboratory needs, for washing equipment and others, including the shortage of ethyl alcohol, distillates identified during the inventory (indicating the volume of the shortage in a separate line marked “shortage”).

In this column, when filling out declaration No. 1 by a separate division of the organization, the supply of ethyl alcohol and distillates by one separate division to another separate division of the organization, or (or) from the parent organization located at the location of the organization, to its separate divisions is indicated;

in column 21 “Balance at the end of the reporting period” - the balance of ethyl alcohol and distillates at the end of the reporting period.

3.4. Columns of declaration No. 1 reflect the total values ​​as a whole and for each product code separately.

3.5. If the organization has separate divisions, the columns of the section “at the location of the separate division (indicating the tax identification number, checkpoint, address)” in declaration No. 1 are filled out in accordance with the above procedure for filling them out.

3.6. In the “by organization” section of declaration No. 1 in the summary data for column 7 “Other income” and column 20 “Other expenses”, the purchase and supply of ethyl alcohol and distillates between separate divisions are not indicated. These columns indicate the summary value of other income and other consumption of ethyl alcohol and distillates.

4. The procedure for filling out a declaration on the volume of ethyl alcohol used in the form of Appendix No. 2

4.1. The declaration on the volume of use of ethyl alcohol in the form of Appendix No. 2 (hereinafter referred to as Declaration No. 2) is filled out by organizations that:

a) production, storage and supply of manufactured alcoholic and alcohol-containing products, including denatured ones;

b) use of ethyl alcohol, including denatured alcohol, over 200 dal per year:

For technical and other purposes not related to the production of denatured alcohol and alcohol-containing products;

For the production of ethyl alcohol according to pharmacopoeial articles for the purpose of its use as a medicine and (or) for the production of medicines included in the state register of medicines, and (or) for the purpose of using it for one’s own needs.

4.2. In all columns of declaration No. 2, the volume indicators of ethyl alcohol and distillates are indicated in physical terms in deciliters (dal).

4.3.1. General information:

in column A “Item No.” - the serial number of the line to be filled in (from 1 onwards);

in column 1 “product name” - the full name of the type of ethyl alcohol, distillates in accordance with the Classifier;

in column 2 “product type code” - code of the type of ethyl alcohol, distillates in accordance with the Classifier;

in column 3 “Volume content of anhydrous alcohol” - volumetric content of anhydrous alcohol (one hundred percent) in ethyl alcohol and distillates;

in column 4 “balance at the beginning of the reporting period” - the balances of ethyl alcohol and distillates at the beginning of the reporting period.

For an organization using ethyl alcohol, distillates of its own production, the balance of ethyl alcohol in production at the beginning of the reporting period is indicated;

4.3.2. Section “Receipt of ethyl alcohol from the beginning of the reporting period”:

in column 5 “from ethyl alcohol producers” - the volume of distillates purchased from ethyl alcohol producers;

in column 6 “own production” - the volume of ethyl alcohol, distillates of own production, transferred from the alcohol storage facility to production;

in column 7 “for imports” - the volume of ethyl alcohol and distillates received for import;

in column 8 “other receipts” - the other volume of received ethyl alcohol, distillates not indicated in columns 4 and 5, including surplus ethyl alcohol, distillates identified during the inventory (indicating the volume of surplus in a separate line marked “surplus”).

In this column, when filling out declaration No. 2 by a separate division of the organization, the receipt of ethyl alcohol and distillates by one separate division of the organization from another of its separate divisions, or (or) from the parent organization located at its location, by its separate divisions is indicated;

in column 9 “return from the buyer” - the volume of return of ethyl alcohol, distillates from buyers used for the production of products;

in column 10 “total” - the volume of consumed ethyl alcohol and distillates. The indicators of the lines of column 10 are equal to the sum of the indicators of the lines of columns 4-8;

4.3.3. Section “Ethyl alcohol consumption since the beginning of the reporting period”:

a) for production:

in column 11 “ethyl alcohol (except denatured)” - the volume of ethyl alcohol, distillates used for the production of other types of ethyl alcohol (absolute, other types);

in column 12 “denatured ethyl alcohol” - the volume of ethyl alcohol consumed for the production of denatured alcohol;

in column 13 “alcohol products” - the volume of ethyl alcohol, distillates spent on the production of alcohol products;

in column 14 “food alcohol-containing products” - the volume of ethyl alcohol consumed for the production of food alcohol-containing products;

in column 15 “non-food alcohol-containing products” - the volume of ethyl alcohol consumed for the production of alcohol-containing non-food products that have gone through the full technological cycle;

in column 16 “medicinal products” - the volume of ethyl alcohol of own production, spent on the production of medicinal products, including the production of ethyl alcohol according to pharmacopoeial articles (indicated in a separate line);

in column 17 “other consumption” - the volume of consumption of ethyl alcohol for technical and other purposes not related to the production of other types of alcohol, denatured ethyl alcohol, ethyl alcohol according to pharmacopoeial articles, alcohol, alcohol-containing products, medicines, the volume of alcohol lost during storage or production, used for laboratory work, etc., as well as the shortage of ethyl alcohol identified during the inventory (indicating the volume of the shortage in a separate line marked “shortage”).

In this column, when filling out declaration No. 2 by a separate division of the organization, the supply of ethyl alcohol and distillates by one separate division to another separate division of the organization, or (or) the parent organization located at the location of the organization, its separate divisions is indicated;

in column 18 “return to supplier” - the volume of return of ethyl alcohol distillates to their supplier;

in column 19 “total” - the total volume of ethyl alcohol consumed for the production of products. The indicators of the lines of column 18 are equal to the sum of the indicators of the lines of columns 11-18;

in column 20 “balance at the end of the reporting period” - the balance of ethyl alcohol at the end of the reporting period in accordance with the data of the production inventory report.

4.4. Columns of declaration No. 2 reflect the total values ​​as a whole and for each product code separately.

4.5. If the organization has separate divisions, the columns of the section “at the location of the separate division (indicating the tax identification number, checkpoint, address)” in declaration No. 2 are filled out in accordance with the above procedure for filling them out.

4.6. In the “organization” section of Declaration No. 2, summary data on the receipt and supply of ethyl alcohol and distillates between separate divisions is not indicated.

5. The procedure for filling out a declaration on the volume of production and turnover of alcohol and alcohol-containing products

according to application form No. 3

5.1. The declaration on the volume of production and turnover of alcoholic and alcohol-containing products in the form of Appendix No. 3 (hereinafter referred to as Declaration No. 3) is filled out by organizations engaged in production, storage and supply:

Alcohol and alcohol-containing food products, including beer and beer-based drinks;

Products poured into consumer packaging, as well as unpackaged, which have gone through the entire cycle of technological processing and meet the requirements specified in the documents approved in the established manner for the type of product;

Alcohol and alcohol-containing products of own production (including wine materials), not subject to sale to customers, and used only for the production of own alcohol and alcohol-containing products.

5.3. In all columns of declaration No. 3, the volume of alcoholic and alcohol-containing products is indicated in deciliters (dal).

5.4.1. General information:

in column A “Item No.” - the serial number of the line to be filled in (from 1 onwards);

in column 3 “Volume content of anhydrous alcohol” - volumetric content of anhydrous alcohol in the finished product;

in column 4 “Balance at the beginning of the reporting period” - the balance of each type of product at the beginning of the reporting period in accordance with the inventory report at the beginning of the reporting period;

in column 5 “Produced since the beginning of the reporting period” - the volume of products produced in the reporting period;

in column 6 “Return of products” - the volume of products returned to the organization in accordance with the accompanying documents;

in column 7 “Other receipts” - volume of production:

a) used in the production of alcoholic and alcohol-containing products other than those indicated in columns 4,5,6, discharging rejected products on the basis of acts of their rejection and the possibility of further use (indicating the volume of discharge in a separate line marked “discharge”), and more;

b) being a surplus identified during inventory (indicating the volume of surplus in a separate line marked “surplus”);

c) other receipts not indicated in columns 5 and 6, based on accounting documents.

In this column, when filling out declaration No. 3 by a separate division of the organization, the supply of products by one separate division of the organization to its other separate divisions, or (or) the parent organization located at the location of the organization, to its separate divisions is indicated;

5.4.2. Section "Shipped to consumers".

a) subsection “for the Russian Federation”:

in column 8 “code of the subject of the Russian Federation” - code of the subject of the Russian Federation in accordance with Appendix No. 2 “Code of the subjects of the Russian Federation”;

in column 9 “retail trade organizations” - the volume of products supplied to organizations engaged in retail sales of products, in accordance with the accompanying documents;

in column 10 “wholesale trade organizations” - the volume of products supplied in accordance with the accompanying documents to organizations licensed to purchase, store and supply alcohol and alcohol-containing products;

in column 11 “other organizations” - the volume of products supplied to other organizations in accordance with the accompanying documents.

b) general subsection:

in column 12 “for export” - the volume of products supplied for export in accordance with the accompanying documents;

in column 13 “total” - the total volume of products shipped by the organization. The indicators of the lines of column 8 are equal to the sum of the indicators of the lines of columns 8-12.

5.4.3. General indicators:

in column 14 “consumption of ethyl alcohol and other products for the production of own products” - the volume of consumed ethyl alcohol, distillates, denatured alcohol, other types of alcohol, wine materials, other alcohol-containing products (alcohol infusions, aqueous-alcoholic extracts, aromatic alcohols, sea-aromatic alcohols, aqueous-alcoholic solutions of food dyes, wort, etc.) for the production of products that have gone through a full technological cycle and transferred for sale.

Each type of raw material consumed for the production of a product type according to the code is indicated on a separate line.

The names of the types of raw materials used in the production of alcoholic and alcohol-containing products, their code, strength are indicated in columns 1-3;

in column 15 “production losses” - losses of alcohol and alcohol-containing products during their production (within the limits of natural loss, during pumping, transportation, storage and other production losses in accordance with loss standards approved by orders of the head of the organization in the prescribed manner).

When indicating excess losses, explanations are provided indicating the reasons that caused the excess losses, certified by the signatures of the manager and chief accountant, as well as the seal of the organization;

in column 16 “other expenses” - consumption of alcoholic and alcohol-containing products for laboratory needs, for washing equipment and others, including shortages of alcoholic and alcohol-containing products identified during the inventory (indicating the volume of the shortage in a separate line marked “shortage”), theft products, loss due to fire and other reasons.

In case of discharge, theft of products, loss in a fire or other reasons, the relevant supporting documents (acts, protocols, etc.) are attached to the declaration;

In this column, when filling out declaration No. 3 by a separate division of the organization, the receipt of alcohol and alcohol-containing products by one separate division from another separate division of the organization, or (or) from the parent organization located at the location of the organization, by its separate division is indicated;

in column 17 “Balance at the end of the reporting period” - the balance of alcoholic and alcohol-containing products at the end of the reporting period.

5.5. Columns of declaration No. 3 reflect the total values ​​as a whole and for each product code separately.

5.6. If the organization has separate divisions, the columns of the section “at the location of the separate division (indicating the tax identification number, checkpoint, address)” in declaration No. 3 are filled out in accordance with the above procedure for filling them out.

5.7. In the “by organization” section of declaration No. 3 in the summary data for column 7 “other income” and column 16 “other expenses”, the receipt and delivery of products between separate divisions is not indicated. These columns indicate the summary value of other income and other consumption of products.

6. The procedure for filling out a declaration on the volume of use of alcohol and alcohol-containing products

according to application form No. 4

6.1. The declaration on the volume of use of alcoholic and alcohol-containing products in the form of Appendix No. 4 (hereinafter referred to as Declaration No. 4) is filled out by organizations purchasing alcoholic and alcohol-containing products and (or) their use:

for the production of other alcoholic and alcohol-containing products, including beer and beer-based drinks:

as a raw material or auxiliary material in the production of other products.

6.2. In all columns of declaration No. 4, the volume of alcoholic and alcohol-containing products is indicated in deciliters (dal).

6.3.1. General information:

in column A “Item No.” - the serial number of the line to be filled in (from 1 onwards);

in column 1 “Type of product” - type of product in accordance with the Classifier;

in column 2 “Product type code” - product type code in accordance with the Classifier;

in column 3 “Volume content of anhydrous alcohol” - volumetric content of anhydrous alcohol in the product;

in column 4 “Balance at the beginning of the reporting period” - the balance of each type of product at the beginning of the reporting period in accordance with the inventory report at the beginning of the reporting period.

6.3.2. Section “Receipts from the beginning of the reporting period”:

in column 5 “for imports” - the volume of products purchased for imports;

in column 6 “from manufacturers of the Russian Federation” - the volume of products purchased from manufacturers of the Russian Federation;

in column 7 “from wholesale organizations of the Russian Federation” - the volume of products purchased from organizations of the Russian Federation that have licenses for the purchase, storage and supply of alcohol-containing products;

in column 8 “from own production” - the volume of own-produced products used for the production of alcoholic and alcohol-containing products. When using the drain of alcoholic beverages, the volume of its use is indicated on a separate line;

in column 9 “total” - the total volume of products received for use in the production of alcoholic and alcohol-containing products. The indicators of the lines of column 8 are equal to the sum of the indicators of the lines of columns 5-8.

6.3.3. Section “expenses since the beginning of the reporting period:

a) subsection “for production”:

in column 10 “alcohol products” - the volume of products used for the production of alcohol products;

in column 11 “food” - the volume of products consumed since the beginning of the reporting period for the production of alcohol-containing food products;

in column 12 “non-food” - the volume of products consumed since the beginning of the reporting period for the production of alcohol-containing non-food products;

in column 13 “other expenses” - consumption of products for laboratory needs, for washing equipment, etc., including shortages of alcohol and alcohol-containing products identified during inventory, etc.;

in column 14 “total” - the total volume of products used in the production of alcoholic and alcohol-containing products (the indicators of the lines of column 14 are equal to the sum of the indicators of the lines of columns 10-13).

Column 15 “balance at the end of the reporting period” - product balances at the end of the reporting period.

6.4. Columns of declaration No. 4 reflect the total values ​​as a whole and for each product type code separately.

6.5. If the organization has separate divisions, the columns of the section “at the location of the separate division (indicating the tax identification number, checkpoint, address)” in declaration No. 4 are filled out in accordance with the above procedure for filling them out.

6.6. In the “by organization” section of declaration No. 4 in the summary data, the receipt and delivery of products between separate divisions is not indicated.

7. Procedure for filling out a volume declaration

turnover of ethyl alcohol, alcoholic and alcohol-containing

the section “Return to suppliers” follows the section “at the location of the separate division (indicating the tax identification number, checkpoint, address)”;

a separate section following the section “Return to suppliers” indicates the volume of ethyl alcohol, alcoholic and alcohol-containing food products and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products placed in temporary storage warehouses of customs authorities.

8.3. In the “organizations” section of declaration No. 6, in the “total” line for each recipient of products, the total for the organization as a whole is summed up in terms of volumes of products supplied for each manufacturer/importer of products, the overall total is summed up for all products supplied, as well as for each type of product.

8.4. In declaration No. 6, submitted on paper, for the organization as a whole, as well as for its separate divisions, data on the volume of supplies of alcoholic products to organizations (individual entrepreneurs) engaged in retail sales are combined and indicated in separate lines for each type of product.

In electronic form, Declaration No. 6 is submitted separately for all organizations (individual entrepreneurs) engaged in retail sales.

8.5.1. General information:

in column A “Item No.” - the serial number of the line to be filled in (from 1 onwards);

in column 1 “Type of product” - type of product in accordance with the Classifier;

in column 2 “Product type code” - product type code in accordance with the Classifier;

8.5.2. Section "Information about the manufacturer/importer".

The section reflects information about the manufacturer of the Russian Federation or the importer (organization importing into the territory of the Russian Federation) of ethyl alcohol, alcoholic and alcohol-containing products:

in column 3 “Name of manufacturer/importer” - the full name of the organization - manufacturer of the Russian Federation, importer of products (organization importing into the territory of the Russian Federation), in accordance with the constituent documents;

in column 4 “TIN” - identification number of the organization - manufacturer, importer of products;

in column 5 “Checkpoint” - code of the reason for registration at the location of the organization - manufacturer, importer of products;

8.5.3. Section "Recipient Information".

Subsection "General Information":

in column 6 “Name of organization” - the name of each organization that is the recipient of products (wholesale and retail trade) for each consignment note, each type of product received, as well as the temporary storage warehouse of customs authorities;

in column 7 “Location” – indicate:

a) in the “organizations” section - the address of the location of the organization that receives the products;

b) in the line “at the location of the separate division (indicating the TIN, KPP)” - the address of the location of the separate divisions of the recipient organization carrying out licensed types of activities;

c) address of the temporary storage warehouse of the customs authority;

in column 8 “TIN” - TIN of the organization receiving the products;

in column 9 “Checkpoint” - indicate:

a) in the “organization” line of the checkpoint of the organization receiving the product;

b) in the line “at the location of the separate division (indicating the tax identification number, checkpoint)” checkpoint of the separate divisions of the organization carrying out licensed types of activities;

c) checkpoint of the temporary storage warehouse of the customs authority.

Subsection "License":

in column 10 “Series, number” - series, number of the license held by the organization - recipient of the products, temporary storage warehouse of the customs authority;

in column 11 “Date of issue” - the date of issue of the license held by the organization - recipient of the products, temporary storage warehouse of the customs authority;

in column 12 “Expiration date” - the expiration date of the license held by the organization - recipient of the products, temporary storage warehouse of the customs authority;

in column 13 “Issued by” - the name of the body that issued the license to the organization - the recipient of the product, the temporary storage warehouse of the customs authority.

8.5.4. Section "Delivery notification".

The section contains information from notifications on the supply or transportation of ethyl alcohol, bulk alcohol-containing products with an ethyl alcohol content of more than 25 percent of the volume of the finished product:

in column 14 “Date” - the date of the notification confirming the supply or transportation of ethyl alcohol, bulk alcohol-containing products with an ethyl alcohol content of more than 25 percent of the volume of the finished product;

in column 15 “Number” - the number of the notification confirming the supply or transportation of ethyl alcohol, bulk alcohol-containing products with an ethyl alcohol content of more than 25 percent of the volume of the finished product;

in column 16 “Volume of delivery” – the volume of products according to the notification confirming the supply or transportation of ethyl alcohol, bulk alcohol-containing products with an ethyl alcohol content of more than 25 percent of the volume of finished products.

8.6. General information subsection:

in column 17 “Delivery date” - the date when the products were delivered to the recipient organization, the date of release of the products into the territory of the Russian Federation corresponding to the date indicated on the “Release permitted” stamp in the customs declaration (TD), for temporary storage warehouses - the date of placement of the products to a temporary storage warehouse;

in column 18 “Number of the waybill” – number of the waybill (Bill of Lading);

in column 19 “Customs declaration number” – the number of the customs declaration;

in column 20 “Volume of delivered products” - the volume of delivered (moved) products according to the consignment note or customs declaration.

8.7. If the organization has separate divisions, the columns of the section “at the location of the separate division (indicating the tax identification number, checkpoint, address)” in declaration No. 6 are filled out in accordance with the above procedure for filling them out.

8.8. In the “by organization” section of declaration No. 6 in the summary data, the receipt and delivery of products between separate divisions is not indicated.

8.9. Information on product returns to the supplier is indicated in the “Returns to Suppliers” section in accordance with the procedure for filling out declaration No. 6.

9. Procedure for filling out a volume declaration

purchase of ethyl alcohol, alcoholic and alcohol-containing products

10. Procedure for filling out a volume declaration

transportation of ethyl alcohol, alcohol and alcohol-containing

products according to the form of Appendix No. 8

14. Procedure for filling out a volume declaration

retail sale of beer and beer beverage products

13.1. The declaration on the volume of retail sales of alcoholic and alcohol-containing products in the form of Appendix No. 11-1 (hereinafter referred to as Declaration No. 11-1) and Appendix No. 11-2 (hereinafter referred to as Declaration No. 11-2) is filled out by organizations engaged in the retail sale of alcoholic products (for excluding beer and beer drinks) and alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, including duty-free retail organizations.
13.2. Declaration No. 11-1 states:
13.2.1. General information:

in column 1 “Type of product” - type of product in accordance with the Classifier;
in column 2 “Product type code” - product type code in accordance with the Classifier;
13.2.2. Section "Information about the manufacturer/importer".
The section reflects information about the manufacturer of the Russian Federation or the importer of products (the organization that imported products into the territory of the Russian Federation) of ethyl alcohol, alcoholic and alcohol-containing products:
in column 3 “Name of the manufacturer/importer organization” - the full name of the organization - manufacturer of products in the Russian Federation, organization of the importer of products importing products into the territory of the Russian Federation;
in column 4 “TIN” - identification number of the organization - manufacturer, organization of importer of products;
in column 5 “Checkpoint” - code of the reason for registration at the location of the organization - manufacturer, organization of the importer of products;
in column 6 “Balance at the beginning of the reporting period” - product balances at the beginning of the reporting period.
13.2.3. Section "Admission".
Subsection "Purchases":
in column 7 “from producer organizations” - the volume of products purchased from organizations that have licenses for the production, storage and supply of manufactured alcoholic and alcohol-containing products;
in column 8 “from wholesale trade organizations” - the volume of products purchased from organizations that have licenses for the purchase, storage and supply of manufactured alcoholic and alcohol-containing products, in accordance with the accompanying documents;
in column 9 “for import” - the volume of purchased imported products in accordance with the accompanying documents;
in column 10 “Total” - the total volume of purchased products (the indicators of the lines of column 10 are equal to the sum of the indicators of the lines of columns 7-9);
General information subsection.
in column 11 “Return from the buyer” - the volume of products returned by buyers;
in column 12 “Other receipts” - indicate the other volume of received products not indicated in columns 7 - 11, including:
a) the volume of surplus identified as a result of the inventory (in a separate line marked “surplus”);
in column 13 “Movement within one organization” - the volume of products received by one separate division of the organization from another separate division of the organization, or from the parent organization (the column is not filled in for the organization as a whole);
in column 14 “Total” - the total volume of products supplied. The indicators of the lines of column 12 are equal to the sum of the indicators of the lines of columns 10 -12 for an organization or column 10 -13 for a separate division;
13.2.4. Section "Consumption".
in column 14 “Retail sales volume” - information on the volume of retail sales of products in accordance with the accompanying documents;
in column 15 “Other expenses” - the volume of other product consumption not indicated in column 14, including:
a) the volume of product losses within the limits of natural loss;
b) the volume of identified shortages (breakage, theft) of products as a result of the inventory (in a separate line);
c) the volume of product consumption for laboratory needs to undergo voluntary quality control;
d) the volume of confiscated products by court decision;
in column 16 “Return to supplier” - the volume of products returned to suppliers in accordance with the accompanying documents;
in column 17 “Total” - the total volume of product consumption (the indicators of the lines of column 19 are equal to the sum of the indicators of the lines of columns 15-18).
in column 18 “Balance at the end of the reporting period” - product balances at the end of the reporting period.
13.2.5. If the organization has separate divisions, the columns in declaration No. 11-1 are filled out in accordance with the above procedure.
13.2.6. Declaration No. 11-1 states:

- in the section “at the location of the separate division (indicating the tax identification number, checkpoint and address)” - data for each separate division of the organization in all columns of declaration No. 11-1 in accordance with the order in which they are filled out.

13.3. Declaration No. 11-2 states:
13.3.1. General information:
in column A “Item No.” - the serial number of the line to be filled in (from 1 onwards);
in column 1 “Type of product” - type of product in accordance with the Classifier;
in column 2 “Product type code” - product type code in accordance with the Classifier;
13.3.2. Section "Information about the manufacturer/importer".
The section reflects information about the manufacturer of the Russian Federation or the importer (organization importing into the territory of the Russian Federation) of ethyl alcohol, alcoholic and alcohol-containing products:
in column 3 “Name of manufacturer/importer” - the full name of the organization - manufacturer of the Russian Federation, importer of products (organization importing into the territory of the Russian Federation);
in column 4 “TIN” - identification number of the organization - manufacturer of the Russian Federation, importer of products (organization importing into the territory of the Russian Federation);
in column 5 “Checkpoint” - code of the reason for registration at the location of the organization - manufacturer of the Russian Federation, importer of products (organization importing into the territory of the Russian Federation);
13.3.3. Section "Supplier Information".
Subsection "General Information":
in column 6 “Name of organization” - the name of each organization - supplier of products for each consignment note (Bill of Lading), each type of product received;
in column 7 “TIN” - TIN of the organization - product supplier;
in column 8 “Checkpoint” - the checkpoint of the organization that supplies the products is indicated.
Subsection "License":
in column 9 “Series, number” - the series, number of the license held by the organization that supplies the products;
in column 10 “Date of issue” - the date of issue of the license held by the organization that supplies the products;
in column 11 “Expiration date” - the expiration date of the license held by the organization that supplies the products;
in column 12 “Issued by” - the name of the body that issued the license to the organization that supplied the product.
Subsection "General Information":
in column 13 “Purchase date” – the date of purchase of products by the recipient organization, corresponding to the date of shipment (delivery) of the products indicated by the supplier in the consignment note or customs declaration;
in column 14 “Number of the waybill” – number of the waybill (Bill of Lading);
in column 15 “Customs declaration number” – the number of the customs declaration;
in column 16 “Volume of purchased products” - the volume of purchased products according to the consignment note or customs declaration.
13.3.4. If the organization has separate divisions, the columns in declaration No. 11-2 are filled out in accordance with the above procedure.
13.3.5. Declaration No. 11-2 states:
- in the section “by organization” - summary data on the organization for all columns of the declaration in accordance with the order in which they are filled out in total, taking into account all separate divisions;
- in the section “at the location of the separate division (indicating the tax identification number, checkpoint and address)” - data for each separate division of the organization in all columns of declaration No. 11-2 in accordance with the order in which they are filled out.
This section is filled out separately for each separate division of the organization, indicating its tax identification number, checkpoint and address.
13.3.6. Information on product returns from recipients is indicated in the “Returns from the Buyer” sections in accordance with the procedure for filling out declaration No. 11-2.