Online cash registers for alcohol trade: how to sell draft and bottled beer through cash registers

Regular changes in the current legislation, which occurred in 2021 and 2021, obligated sellers of alcohol-containing products to adhere to the new rules. The inherently dynamic standards that made an online cash register for beer necessary were divided into three periods. All of them occurred on March 31, 2021, 2021 and 2019, respectively.

• Is it possible to sell beer without a cash register?
• Individual entrepreneurs
• What to do as an LLC on UTII
• Legal requirements for retail sale of beer
• Fines for beer sellers
• Which cash register is suitable for selling beer?
• How does an online cash register for selling alcohol differ from a regular one?
• Should an online cash register for selling beer support EGAIS?

The most recent Law for the purposes of applying cash register is considered to be the updated version of Federal Law 171 of 1995. Changes were made almost 3 years ago. Now, that is, from April 1, 2021, online cash registers for the sale of alcohol must be at the point of sale of any alcoholic products.

Is it possible to sell beer without a cash register?

As before, retail trade in a foamy, intoxicating drink does not require special licenses. You can read about this in the updated content of Federal Law 171 of 1995. Most of the requirements for entrepreneurs relate to the conditions for equipping premises, their territorial location and time of implementation. As for the need for organizations to sell beer on UTII through a cash register, you should pay attention specifically to the taxation regime.

According to the general rule, the sale of alcoholic beverages in stores under the conditions of registration in the Unified State Automated Information System requires mandatory reporting on purchases of the drink. Tracking the volumes sold is not so important. As for the need to use a cash register, for general and simplified taxation systems such a requirement is mandatory. Until recently, the use of a cash register for draft beer raised a large number of questions when enterprises operated on a patent or calculated imputed income.

The situation with the conflict is explained by the ambiguity in the different interpretations of the two Laws. The first is 54, dated 2003. The updated version of Article 2.1 states that when working under the patent and imputed income (UTI) regimes, organizations can operate until mid-2021. This requirement was tied only to the time of equipping points of sale with equipment established by the legislator.

The second fundamental document is Law of 1995 No. 171. It indicates the mandatory use of cash register equipment for urban settlements. An exception to this rule was the relaxation of requirements for public catering establishments.

On April 1, 2021, the new Law 261, which was published in 2021, came into force. According to the regulation, the use of online cash registers for selling beer has become mandatory. At the same time, the legislator excluded such criteria for relief as the regional affiliation of the place of sale and the chosen taxation regime.

The Plenum of the Supreme Court also agreed with this interpretation, recognizing this norm as special. The use of an online cash register for draft beer will make the work of businessmen easier in the future. At the end of the reporting periods, you will need to report not only for the volumes of purchased drinks, but also to clarify inventory balances.

Which online cash registers are suitable for selling alcohol - a review of popular models

When choosing an online cash register model for companies that sell beer at retail, you should pay attention to several important details:

• compliance with the requirements of the Unified State Automated Information System and Federal Law-54 (presence in the register of online cash registers of the Federal Tax Service of Russia);
• ability to connect to the Internet wired or wireless;
• transfer of data to the Federal Tax Service through the fiscal data operator (FDO) online or within 30 days from the date of the transaction by sending information from the fiscal drive;
• generation of not only electronic, but also paper receipts (availability of a printer) for handing over to customers;
• availability of mechanisms for working with payment cards.

Important point! When selling beer, the company is not obliged to report to the Unified State Automated Information System on transactions with customers: usually it sends an invoice only upon receipt of a shipment of goods at the warehouse. Source: official website of the Federal Tax Service of Russia

If necessary, the cash register must be provided with functionality for non-stationary, on-site sales of alcoholic beverages.

In order to finally decide on the choice of an online cash register for selling beer, you should read the review of 7 cash register models.

Table 1. Overview of online cash register models for beer trade

Name	Photo	Price	Manufacturer	Peculiarity
Atol Autonomous cash desk EGAIS		26-28 thousand rubles.	Athol	For small stores (WiFi, 3G and Ethernet; transfer of information to EGAIS and OFD via cable)
Barcode Mobile PTK		30-31 thousand rubles.	NCT "Izmeritel"	For outdoor and non-stationary beer trade (connects to a smartphone via Bluetooth; works with Windows CE or Android systems)
AMC 100K	17-19 thousand rubles.	Athol	For a stationary point of sale of beer
Evator Alco		37-39 thousand rubles.	Athol	For small retail stores (touch display, ability to connect other devices)
Evator Alko UTII		33-34 thousand rubles.	Athol	For retail outlets operating on UTII (barcode scanner, data transfer to EGAIS)
Stroke Light PTK		30-32 thousand rubles.	Athol	For stationary beer trade (connection to a PC, work with basic accounting programs)
F Print 22 PTK	Read also:  What should be the provisions regarding the traveling nature of work?	28-29 thousand rubles.	NCT "Izmeritel"	For stores selling any alcohol with connection to EGAIS

The considered models of online cash registers are applicable not only to the sale of beer, but are also suitable for companies involved in the sale of any alcoholic beverages. In addition, they are suitable for any taxation system; characterized by a high level of reliability and the ability to operate autonomously for 30 days.

What to do as an LLC on UTII

In continuation of the current version of Law 261, the Supreme Court draws attention to the priority of the newer normative act. This is also stated in Article 346.26 of the Tax Code, according to which the obligation to introduce special equipment into retail locations is imposed on individual entrepreneurs and organizations.

Thus, enterprises operating under the imputed income tax regime should also use control equipment for their activities.

Online cash registers for alcohol: imputation and patent

The use of an online cash register for alcoholic beverages has become an obligation for everyone since March 31, 2017, regardless of the taxation regime or method of sale. Consequently, companies operating on UTII and PSN are also required to use the new cash registers.

Disputes were caused by seemingly contradictory new provisions in laws No. 171-FZ and No. 54-FZ. However, according to the opinion of senior judges, given in the resolution of the Plenum of the Supreme Court of the Russian Federation No. 47 dated July 11, 2014, a special legislative norm (in this case, the law on state regulation of alcohol) is of paramount importance. And it clearly states that everyone should use online cash registers for beer and stronger alcohol; there are no exceptions for PSN and UTII.

Legal requirements for retail sale of beer

As noted above, the sale of low-alcohol products, namely beer, does not require a special license. In all other respects, the legislator has established a number of restrictions, most of which relate to limiting access to alcohol by a certain circle of people. First of all, minor children and women are protected from beer on tap.

Further conditions for the sale of such alcohol are divided into groups:

1. Object and territorial affiliation. According to this group of norms, it is prohibited to sell foam potions in organizations and preschool educational institutions, in the locations of sports, cultural and military facilities. Beer cannot be found at gas stations, on public transport and at corresponding stops. The legislator protected citizens from the foamy drink in places of active public gatherings, including airports and even markets. The exception to the rule remains availability for sale in public catering establishments.
2. The second group of legislator requirements requiring the sale of draft drinks concerns the size of the retail space. The legislator obliges organizations to locate in stationary facilities equipped with a foundation. An extract from the unified state register can serve as confirmation that beer is not sold in tents. In addition, there is a requirement for beer bottling enterprises. In urban conditions, a retail outlet must be located on at least 50 square meters of area. For rural settlements the norm is two times less. If the outlet sells only a foamy drink, then compliance with the quadrature obligation is not necessary.
3. Third on the list is a recommendation on implementation time. Selling low-alcohol drinks should begin no earlier than 8 o’clock. At late times, beer is prohibited from being sold after 11 p.m. It is worth noting that the legislator granted the right to regulate trading periods to local authorities. On holidays, restrictions may be introduced by local regulations.
4. Among the initiatives of local authorities is a ban on the sale of foamy drinks in apartment buildings. In most cases, it is recommended to study local regulations before organizing sales.

News on online cash registers for the sale of beer and other alcohol

The entry into force of adjustments to regulations occurs in stages, and a complete transition to new cash registers is planned by July 2021. However, different rules apply to online cash registers for selling alcohol. For such enterprises, complete re-equipment had to occur from March 31, 2021.

According to Article 2 of Law No. 171-FZ of November 22, 1995 on state regulation of alcohol, alcohol-containing products include:

• vodka;
• cognac products;
• all varieties of wine and other products based on it;
• beer and other products based on it (mead, cider, poire).

Changes made to the law on state regulation of alcohol by Law No. 261-FZ of July 3, 2021, abolished the possibility of selling alcohol and beer products without cash registers. Since from February 1, 2021, the registration of cash registers of an outdated type was abolished, and the use of online cash registers for the sale of alcohol became an obligation from the moment the legislative amendments came into force, namely, from March 31, 2017.

Fines for beer sellers

Business owners working with alcohol should carefully read the provisions of the articles of the Administrative Code.

Article 14.16 of the Code of Administrative Offenses provides for liability for the sale of beer to minors. This violation, if detected, may entail liability for both individuals and legal entities. The seller may be issued a fine ranging from 30 to 50 thousand rubles. The manager risks receiving a bill of 100 to 200 thousand rubles. An organization may be subject to a fine ranging from 300 thousand rubles to half a million.

Directly for the non-use of special devices, such as online cash registers for alcohol, the norm is provided in Article 14.5 of the Code of Administrative Offenses. Sanctions for individual entrepreneurs and companies for a single violation are as follows:

• Officials organizing the sale of alcohol face a minimum fine of 10,000 rubles. The final amount is calculated as 25-50% of the illegal turnover;
• Persons with legal status may be subject to a minimum amount of 30,000 rubles. For the absence of the required device at a retail outlet, the relevant authorities will be charged from 75% to 100% of the proceeds generated outside the framework of current legislation.

Tougher sanctions are indicated for the repeated lack of an online cash register for UTII beer sales. In this case, supervisory authorities may suspend the activities of the organization or individual entrepreneur for 90 days. If during the violation the turnover in revenue exceeded 1 million rubles, officials may be prohibited from engaging in certain types of activities.

In addition, the absence of a cash register in a UTII company when selling beer may lead the organizers to violate the rules for issuing electronic receipts to customers, for lack of reporting on tax requests, or for using outdated equipment.

Beer trading rules for individual entrepreneurs

How to obtain an alcohol license for an individual entrepreneur: how to engage in its trade

The special status of the alcohol trade is due to the harmful effects of the substances on human health. Beer alcoholism is considered one of the most dangerous in this regard, as it develops unnoticed. For this reason, despite the loyal attitude towards licensing, the law provides for a number of rules that must be followed when organizing the beer trade.

Sales rules

The first thing you need to know is that trading is not possible everywhere. This is prohibited in the following places:

• facilities with a large number of children nearby;
• buildings and territories for educational purposes;
• hospitals, clinics, etc.;
• cultural sites;
• public transport stops;
• gas stations;
• public places where large numbers of people gather (train stations, markets, etc.);
• military facilities.

For your information! Trade must be carried out in objects related to real estate. This includes buildings with a foundation and a permanent location. Stalls, tents, pavilions and similar non-stationary objects are not suitable for such activities.

Rules regarding restrictions on the sale of alcohol at night must be observed.

It is prohibited to sell beer to persons under the age of majority. If in doubt, the seller must request a passport or other similar document. Only after this can alcohol be sold. Failure to comply with this rule is punishable by large fines of up to 200 thousand rubles* for an entrepreneur and up to 50 thousand rubles. for the seller.

Trade in beer in plastic containers larger than 1.5 liters is prohibited, both wholesale and retail. The fine for violation can be up to 200 thousand rubles.

This concerns national trade rules. However, it must be taken into account that local authorities also have the right to introduce additional laws, non-compliance with which will lead to liability.

Important! Local authorities may even change the nightly ban on alcohol sales. But only in the direction of increase.

Which cash register is suitable for selling beer?

The first place to start choosing suitable equipment is to consult the tax office register. As of the beginning of 2021, this list included more than 130 units of various equipment. Taking into account the not always acceptable costs of re-equipment, the legislator allows the modernization of equipment that was used before the adoption of the updated Law.

Minimum functionality of the equipment:

• To operate as an individual entrepreneur selling beer, online cash registers must have an interface for connecting to the Internet. Both wired and wireless connections are allowed;
• In addition to supporting online trading processes, the machines must support the ability to send a database 30 days in advance. Ensuring the exchange of information with tax service servers is carried out by fiscal data operators (abbreviation in the technical specifications OFD);
• The equipment must have a module for printing paper receipts for subsequent issuance of draft beer to customers;
• Equipment for accepting payments by bank cards.

Expert opinion

Irina Smirnova

Online checkout expert

Ask a Question

In order to use equipment of previous generations, it is necessary to deregister the equipment with the inspection, upgrade it to minimum functionality, obtain an electronic signature and enter into an agreement with one of the OFD suppliers. After this, you should contact the registrar and ask for the updated modules to be included in the registry.

How to sell beer through online cash registers?

Online beer cash registers from 2021 imply almost instantaneous transfer of sales information to the tax office. The main requirement for a CCP is the ability to connect to the Internet.

To make it possible to sell beer through online cash registers, the technical device must be included in a special register. In addition, the online cash register must be registered with the Federal Tax Service. To do this, it is not necessary to personally attend the inspection. It is enough to register electronically on the official website of the tax service.

The transfer of information from the online cash register for beer and other types of alcohol is carried out through a fiscal data operator on the basis of an agreement. The algorithm for operating an online cash register when selling beer and other goods will be as follows:

1. The cashier punches the check.
2. Sales data is sent to the operator’s server.
3. A check is being carried out.
4. The seller receives information about receiving data.
5. The information is transmitted to the Federal Tax Service.

Once the operator receives the data, it is not possible to correct it. Information is stored in the database for a minimum of five years.

How does an online cash register for selling alcohol differ from a regular one?

The specialized equipment market offers a variety of equipment models that differ in functionality, fault tolerance and other characteristics.

The main differences between the updated devices are their expanded functions:

• The equipment can work on all types of goods, including excisable ones;
• Support for alternative protocols allows you to organize work on the road;
• Integration with modern accounting programs (1C: “Accounting”, “Warehouse”);
• Modern technology has already been adapted to work in critical conditions. Catering enterprises purchase equipment that can operate for up to 30 days;
• Compact form factor. Improvements in technology make it possible to reduce the size of all devices, which have even greater functionality than equipment of previous generations.