Екатерина Уцына
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Налоговая служба на своем официальном сайте разместила разъяснения по порядку формирования кассового чека при выбытии такой маркированной продукции из оборота, как сигарет, папирос и других видов табачной продукции.
Напомним, что по общему правилу организации и предприниматели розничной торговли при реализации маркированной продукции конечным потребителям обязаны регистрировать выбытие ее из оборота с помощью кассовой техники. Такой порядок установлен для реализации сигарет и папирос с 1 июля 2019 г., а для других видов табачной продукции с 1 июля 2020 года (постановление Правительства РФ от 28 февраля 2019 г. № 224). Табачная продукция подлежит маркировке специальными (акцизными) марками, исключающими возможность их подделки и повторного использования. Реализация на территории России табачной продукции без маркировки специальными (акцизными) марками не допускается (ст. 4 Федерального закона от 22 декабря 2008 г. № 268-ФЗ).
НАША СПРАВКА
В России запрещена реализация табачной продукции, маркированной иностранными специальными (акцизными) марками.
Как указывает ФНС России, при выбытии маркированной продукции, из оборота кассовый чек должен содержать обязательный реквизит «код товара». А на печатной форме кассового чека должно быть указано в составе предмета расчета значение «М», и в электронной форме передавать значение кода маркировки.
Если такие реквизиты не будут указаны, то данные о выбытии из оборота табачной продукции не передается оператору государственной информационной системы мониторинга за оборотом товаров, подлежащих обязательной маркировке средствами идентификации. А это, в свою очередь повлечет нарушение законодательства и к продавцу могут быть применены штрафные санкции (п. 4 ст. 14.5 КоАП РФ).
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