Alcohol sales in the village: when an individual entrepreneur is required to use RRO or PRRO
The tax service drew the attention of individual entrepreneurs on the simplified taxation system (groups 2–4) to the specifics of using cash registers when selling certain alcoholic beverages in rural areas.
The agency reminded that excise goods include, in particular, spirits, alcoholic beverages, beer (except "live" fermented kvass), as well as cider, perry without added alcohol, and wines, for which excise tax rates are established by law.
As a general rule, individual entrepreneurs who are single tax payers of groups two to four may conduct retail sales in villages and settlements without using RRO or software RRO, using cash books and records of cash transactions. However, this possibility does not apply to the sale of excise goods.
Therefore, when selling beer, cider, perry without added alcohol, or table wines in villages or settlements, entrepreneurs who are single tax payers of groups 2–4 are required to conduct cash transactions using RRO or software RRO on general grounds.
The right to conduct such transactions without cash registers using cash books and records of cash transactions does not apply in this case.
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