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Can FLP buy alcohol in a supermarket for further sale

  FLP-system-wide – VAT payer purchased alcoholic beverages in a supermarket for sale in his own bar. From the documents, only the fiscal check of the PPO and the tax invoice. The check shows the cost of alcohol, VAT – 20% and excise tax – 5%. The presence in the check of a 5% excise tax indicates that alcohol was sold by FLP as a retail buyer for its own (non-commercial) consumption (paragraph 215.3.10 of the Tax Code). In this regard, the question arises: does the FLP have the right to use such alcohol in its business activities, in particular, for further resale?

 Clause 8 of Regulation No. 854 prohibits a retailer from accepting for sale and storage alcoholic beverages from business entities that do not have a license to manufacture, import, or wholesale alcoholic beverages. As practice shows, not all supermarkets have such a license (although METRO supermarkets usually have it). But what happens if this ban is ignored?

 We will have a fact of violation of the rules of retail trade in alcoholic beverages. At the same time, such a violation does not form the misconduct of Art. 156 Code of Administrative Offenses. It can be entered only in the composition of the “general” misconduct from Part 1 of Art. 155 Code of Administrative Offenses. But this is no longer the competence of the tax authorities, plus a 2-month limitation period from Art. 38 Code of Administrative Offenses. So – it is unlikely. Basic Law No. 481 does not provide for sanctions for this act either.

Such a violation also does not lead to revocation of the license

 True, there is a risk of other fines. In the consultation from the category 115.06 ЗІР (valid until 01.07.2019) for the sale of alcoholic beverages, for the purchase of which there are no supporting documents (consumables and TTN), the fiscals “sew”:
– fine under Art. 20 of the Law on PPO in the amount of the double value of unaccounted goods at selling prices, but not less than 170 UAH;
– a fine under paragraph 121.1 of the Tax Code for non-provision of storage of primary and other documents in the amount of 510 UAH.

 To avoid these fines, you can checkout the purchase of alcohol in the supermarket through a sub-report. Let the FLP / its employee draw up a Report on the use of funds issued for a business trip or under a report (in the form of the order of the Ministry of Finance dated September 28, 2015 No. 841), and attach to it the receipt of the cash register. Posting alcohol issue the appropriate waybill. So you document the purchase of alcohol.

 Now about accounting for the costs of the FLP-system-wide. Excise tax does not apply to expenses (clauses 177.4.3 of the TCU). The tax authorities also clarify that the amount of the “retail” excise tax is not included in the income or expenses of the FLP-system-wide. Therefore, they are not reflected in the book of accounting for income and expenses (see category 104.08 ЗІР).

Author: Kristina Vorozhbitova

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