Retail licensing. How to obtain a license to trade weapons and ammunition in Russia, and what are the consequences of selling without a license? Regulations on licensing trade in weapons and main parts of firearms

Note!

According to subparagraph 17 of paragraph 2 of Article 149 of the Tax Code Russian Federation(hereinafter referred to as the Tax Code of the Russian Federation) the sale of:

“services provided by authorized bodies for which all types of licensing, registration and patent fees and charges are charged, as well as duties and fees charged government agencies, organs local government, other authorized bodies and officials when granting certain rights to organizations and individuals (including forest taxes, rent for the use of forest resources and other payments inbudgets for the right to use natural resources).

Example 1.

The Arms store received a license to sell weapons in December. For consideration of the application, the license applicant paid 300 rubles (VAT exempt) and 1,000 rubles (VAT exempt) for obtaining a license. In the organization’s accounting, the accountant reflected the receipt of the license as follows:

End of the example.

Tax accounting.

Expenses in Chapter 25 of the Tax Code of the Russian Federation are understood as justified and documented expenses incurred (incurred) by an organization to carry out activities aimed at generating income (Article 252 of the Tax Code of the Russian Federation). A trading organization cannot carry out activities related to generating income without a license, that is, as we see, with regard to licensing expenses, all the requirements set forth by tax legislation are met. Therefore, for tax accounting purposes, the organization takes into account such expenses as part of other expenses associated with production and sales on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

The date when licensing expenses are incurred depends on the method used by the taxpayer for recognizing income and expenses for tax purposes: the accrual method or the cash method.

If an organization uses the accrual method, then based on paragraph 1 of Article 272 of the Tax Code of the Russian Federation, the costs of the license must be attributed to expenses taken into account for taxation in equal parts during the validity period of the license. Since for profit tax purposes licensing expenses are taken into account in the same way as in accounting, there will be no difference between accounting profit and the tax base for income tax.

If the organization uses the cash method, then the costs of the license can be taken into account as expenses at a time, after they are actually paid. This procedure is established by Article 273 of the Tax Code of the Russian Federation.

There is one more point that I would like to draw the attention of the organization receiving the license. As a rule, during the period of obtaining a license, the organization incurs costs associated directly with pre-licensing preparation, these can be consulting services, inspection of premises by fire departments, sanitary and epidemiological supervision, etc. Part of the pre-licensing preparation services provided to the organization may contain “input” VAT. VAT paid to third-party organizations for services provided by them, VAT has the right to be reimbursed from the budget, on the basis of Articles 171 and 172 of the Tax Code of the Russian Federation.

When using the right to deduct, as a rule, the accountant has a question: is it possible to reimburse the entire amount of “input” VAT from the budget at once, or should this be done in parts as part of the cost of the license is attributed to expenses?

It must be said that there are two points of view on this issue: one is that “input” VAT on such services can be deducted immediately, the second is that the amount of “input” tax is reimbursed in stages.

We will present both points of view, and the organization itself decides which one to choose.

VAT is refunded in stages.

An organization that has received a license initially reflects the costs associated with its receipt on account 97 “Deferred expenses”. In accordance with Article 170 of the Tax Code of the Russian Federation, VAT amounts charged to the taxpayer when purchasing goods (work, services) are not included in the expenses accepted for deduction when calculating the income tax (profit tax) of the organization.

This means that the debit of the account must take into account the amounts of expenses of future periods minus VAT (if there are appropriate invoices). VAT on purchased goods (work, services) is accounted for as a debit to account 19 “Value added tax on purchased assets.”

Deferred expenses are written off for production and distribution costs in equal parts during the validity period of the license. Consequently, VAT amounts should be deducted in the same way. This point of view is expressed by the tax authorities.

VAT is refunded as a lump sum.

The text of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation does not contain a direct indication that VAT on deferred expenses should be deducted only at the time such expenses are written off as the cost of products (works, services), that is, in stages. Tax legislation imposes four requirements that a VAT taxpayer applying for a deduction must fulfill:

· purchased goods (works, services) must be used by the taxpayer to carry out taxable transactions;

· must be accepted by the taxpayer for accounting;

· purchased goods (works, services) must be paid for;

· the taxpayer must have documents prepared in a proper manner.

If the taxpayer obtains a license, we have:

· a license is required for an organization to carry out taxable activities;

· the services included in the cost of the license were provided to the taxpayer (based on the signing of the service performance certificate);

· the taxpayer accepted the license for accounting (recorded on the balance sheet as part of deferred expenses);

· the organization has an invoice for the provision of pre-licensing preparation services and payment documents.

That is, the taxpayer organization has met all the requirements, so it is possible to deduct the entire “input” VAT at a time.

Some experts may question the general reflection of pre-license preparation expenses on account 97 “Deferred expenses”, however, such a position violates the rules of accounting legislation. Let's remember the rules of the accounting standard PBU 10/99. Clause 19 states that:

“Expenses are recognized in the income statement:

taking into account the relationship between expenses incurred and revenues (correspondence between income and expenses);

by their reasonable distribution between reporting periods, when expenses determine the receipt of income over several reporting periods and when the relationship between income and expenses cannot be clearly defined or is determined indirectly;

for expenses recognized in the reporting period when the non-receipt of economic benefits (income) or receipt of assets becomes determined;

regardless of how they are accepted for the purposes of calculating the taxable base;

when obligations arise that are not conditional on the recognition of the relevant assets.”

The license is issued for a period of 5 years, and the costs of pre-licensing preparation are directly related to its receipt, therefore, they must be classified as expenses that determine the receipt of income over several reporting periods. Therefore, a one-time write-off of such expenses in accounting can be regarded as a gross violation of the rules of accounting accounting with all the ensuing consequences.

Of course, the tax authorities are unlikely to be able to impose a fine on the taxpayer under Article 120 of the Tax Code of the Russian Federation, since tax legislation understands a gross violation of the rules for accounting for income and expenses as a systematic incorrect reflection of transactions in accounting accounts. But the fine under Article 15.11 “Gross violation of the rules of accounting and presentation financial statements» Code of the Russian Federation on administrative offenses it is unlikely to be avoided. Let us recall that this article refers to gross violations of the rules of accounting and presentation of financial statements:

“distortion of the amounts of accrued taxes and fees by at least 10 percent;

distortion of any article (line) of the financial statements form by at least 10 percent.”

A one-time write-off of pre-license preparation costs will lead to distortion of line indicators balance sheet"Future expenses".

Such a violation entails imposition administrative fine for officials in the amount of twenty to thirty minimum sizes wages.

Note!

The above arguments regarding VAT can only be used in relation to deferred expenses, which represent the organization’s expenses for licensing, certification, etc.

In relation to, for example, rental payments, paid in advance (they are also reflected by the taxpayer as part of account 97 “Deferred Expenses”), only a phased deduction of VAT is possible, since services are considered received by the taxpayer at the end of each month on the basis of the act of provision of services.

Note!

Using the second point of view may lead to litigation; we have provided arguments that will help the taxpayer defend his case. If you are not ready to enter into a dispute with the tax authority, use the first point of view.

More details on issues related to accounting and taxation in trade organizations, You can find it in the book of JSC “BKR-Intercom-Audit” “Trading Activities”.

Today, hunting, sporting or weapons stores, and shooting ranges engaged in the arms trade are becoming increasingly common. And not in vain, because the arms business in Russia is gaining momentum every year. There are more and more private security companies, hunting enthusiasts, and those simply wanting to purchase weapons for self-defense.

But in order to open a weapons store and participate in the circulation of weapons in the Russian Federation on a legal basis, you need a license to trade in civilian and service weapons and main parts firearms from the Ministry of Internal Affairs of the Russian Federation. It doesn’t matter what type of civilian or service weapon you are going to trade in: sale of electric shock devices, signal devices, gas, firearms or air guns, even the sale of bladed weapons is subject to mandatory licensing.

Moreover, the requirements for the applicant are quite stringent and there are many of them. Firstly, only legal entities have the right to engage in the trade of civilian and service weapons. Thus, if you are an individual entrepreneur, the first step to obtain this license will be to create a legal entity. At the same time the law does not install requirements to organizational and legal form of a legal entity, its authorized capital or founders. Secondly, in order to carry out trade in civilian and service weapons and main parts of firearms, it is necessary:

retail premises and equipment that meet the requirements established by law for the reception, accounting, storage and pre-sale preparation of weapons and accounting documentation;
a security system for retail premises that completely excludes access to weapons and records by unauthorized persons;
technical means, control and measuring equipment necessary to check the serviceability of the weapons sold and providing timely inspection of equipment and verification of instrumentation;
employees responsible for the safety, accounting and storage of weapons, as well as performing functions related to the sale, pre-sale preparation, transfer and transportation weapons (it is important to remember that they cannot be persons who have an unexpunged or unexpunged criminal record for a crime committed intentionally, or having a court prohibition from holding positions related to arms trafficking);
a complete range of weapons that you are going to sell (here you must remember the requirements established by the Federal Law “On Weapons”, where you can find a list of weapons and accessories to it, the circulation of which as civilian and service weapons or accessories to them is not allowed on the territory of Russia);
certificates of conformity or declarations of conformity of all models of sold civilian and service weapons and main parts of firearms;
permission to store weapons specified in the nomenclature.

When selling ammunition for civilian or service weapon, these requirements also apply to information about cartridges, regardless of whether they are sold separately or as a set with a weapon.

Within 45 working days, the Ministry of Internal Affairs of the Russian Federation makes a decision about providing license or refusal to issue a license. At the same time, it is NOT necessary to obtain a license to store civilian and service weapons and main parts of firearms to carry out trade! In this case, trade already implies storage and separately not licensed. It is necessary to obtain a license to store civilian and service weapons only when storing in the interests of other persons. In this case, for a weapons depot, a license must also be obtained from the Russian Ministry of Internal Affairs.

In order to avoid mistakes in interpreting the provisions of the law, we recommend contacting experienced specialists. United Lawyers have been providing legal services in the field of licensing for more than 28 years, have great experience in interaction with the Ministry of Internal Affairs of the Russian Federation and a large staff of qualified lawyers ready to help in preparing all necessary documents.

Asafieva Polina,

lawyer, licensing specialist

United Lawyers group.

In accordance with the Federal Law "On Licensing individual species activities" The Government of the Russian Federation decides:

Approve the attached:

On licensing of trade in weapons and main parts of firearms;

On licensing the trade in ammunition for weapons.

Position
on licensing of trade in weapons and main parts of firearms

1. These Regulations determine the procedure for licensing trade in civilian and service weapons and main parts of firearms (hereinafter referred to as weapons), carried out by legal entities.

2. In these Regulations, arms trade is understood as a type entrepreneurial activity related to the wholesale and (or) retail trade in weapons.

3. Licensing of the arms trade is carried out by the Ministry of Internal Affairs of the Russian Federation (hereinafter referred to as the licensing authority).

5. Licensing requirements and conditions for arms trade are:

a) the licensee has the right of ownership or other legally premises and equipment necessary for carrying out licensed activities, meeting established requirements for the reception, accounting, storage and pre-sale preparation of weapons, ensuring safety conditions accounting documentation, excluding access to weapons and (or) registration documentation by unauthorized persons;

b) the presence on the licensee’s staff of employees responsible for the safety, accounting, evaluation and storage of weapons, as well as performing functions related to the sale, pre-sale preparation, transfer, transportation of weapons and the performance of permitted types of work (provision of services) with weapons;

c) compliance by the licensee with the requirements established by the legislation of the Russian Federation regulating the circulation of weapons.

a) non-compliance with the provisions established by paragraphs 1, 3, 4 and 7 of Article 6, part one of Article 7, parts two and three of Article 17, parts two to four of Article 18, parts one and three of Article 22 Federal Law"About weapons";

b) storage of weapons in places not specified in the permit for the storage of weapons issued by the internal affairs bodies, sale of weapons to state paramilitary organizations using documents of an unspecified type, carrying out trade in weapons in places not specified in the license, wholesale trade weapons to individuals, carrying out delivery, delivery or parcel trade in weapons, organizing self-service in retail premises(halls) for its sale.

a) copies of documents confirming that the manager and employees have higher or secondary vocational (technical) education, vocational training and (or) work experience in the field of licensed activities;

c) copies of orders of the license applicant on the appointment of employees responsible for the safety, accounting, evaluation, storage, pre-sale preparation of weapons and the performance of permitted types of work (provision of services) with weapons, as well as copies of identification documents of these employees;

d) copies of agreements on the protection of stores, premises and warehouses used for placement and storage of weapons during trade;

f) layout of the store, premises and warehouses used for placement and storage of weapons during trade and pre-sale preparation, as well as places for storing accounting documentation.

8. In the application for a license, the license applicant indicates the addresses of stores, premises and warehouses used for placement and storage of weapons during trade and pre-sale preparation, as well as for storing accounting documentation, as the addresses of places of arms trade.

10. The licensing authority checks the completeness and reliability of the information contained in the application and documents submitted in accordance with these Regulations, as well as checks the ability of the license applicant to fulfill the licensing requirements and conditions in the manner prescribed by Article 12 of the Federal Law “On Licensing of Certain Types of Activities”.

11. Verification of the license applicant’s ability to comply with licensing requirements and conditions is carried out, among other things, in the form of examining places where weapons are traded and checking the conditions created to ensure the safety of weapons, accounting documentation and preventing access to them by unauthorized persons.

16. 3a consideration by the licensing authority of an application for a license and for its provision, as well as for re-issuance of a document confirming the availability of a license, a state fee is paid in the amounts and in the manner established by the legislation of the Russian Federation on taxes and fees.

Position
on licensing the trade in ammunition for weapons
(approved by the Government of the Russian Federation dated June 30, 2010 No. 482)

1. These Regulations determine the procedure for licensing the trade in ammunition for weapons carried out by legal entities.

2. In these Regulations, the trade in ammunition for weapons is understood as a type of business activity associated with the wholesale or retail trade of ammunition.

3. Licensing of trade in cartridges is carried out by the Ministry of Internal Affairs of the Russian Federation (hereinafter referred to as the licensing authority).

4. A license to trade in ammunition for weapons (hereinafter referred to as the license) is granted for 5 years. The validity period of a license may be extended at the request of the licensee in the manner prescribed for re-issuing a document confirming the availability of a license.

5. Licensing requirements and conditions for trading firearms ammunition are:

a) the licensee has, on the right of ownership or on another legal basis, premises and equipment necessary for carrying out the licensed activity, meeting the established requirements for the reception, accounting, storage and pre-sale preparation of cartridges, ensuring conditions for the safety of accounting documentation, excluding access to cartridges and (or ) accounting documentation of unauthorized persons;

b) the presence on the licensee’s staff of employees responsible for the safety, accounting, evaluation and storage of cartridges, as well as those performing functions related to the sale, pre-sale preparation, transfer, transportation of cartridges and the performance of permitted types of work (provision of services) with cartridges;

c) compliance by the licensee when trading in cartridges with the requirements established by the legislation of the Russian Federation regulating the circulation of cartridges.

6. Gross violations of licensing requirements and conditions are:

a) failure to comply with the provisions established by paragraphs 1 and 7 of Article 6, part one of Article 7, parts two to four of Article 18, part one of Article 22 of the Federal Law “On Weapons”;

b) storage of cartridges in places not specified in the permit for storage of cartridges issued by internal affairs bodies, sale of cartridges to state paramilitary organizations using documents of an unspecified type, trading in cartridges in places not specified in the license, wholesale of cartridges to individuals, delivery, delivery or parcel trade of cartridges, organization of self-service in retail premises (halls) for their sale.

7. To obtain a license, the license applicant submits to the licensing authority an application for a license and the documents specified in paragraph 1 of Article 9 of the Federal Law “On Licensing of Certain Types of Activities”, as well as:

a) copies of documents confirming that the manager, specialists and employees have higher or secondary vocational (technical) education, professional training and (or) work experience in the field of licensed activities;

b) copies of documents confirming that the license applicant has the right of ownership or other legal basis of premises and equipment necessary for carrying out the licensed activity;

c) copies of orders of the license applicant on the appointment of employees responsible for the safety, accounting, evaluation, storage, pre-sale preparation of cartridges and the performance of permitted types of work (provision of services) with cartridges, as well as copies of identification documents of these employees;

d) copies of agreements on the protection of the store, premises and warehouse used for placement and storage of cartridges during trade;

e) copies of decisions of the head of a legal entity - a license applicant on the organization of an intra-facility regime;

f) layout of the store, premises and warehouses used for placement and storage of cartridges during trade and pre-sale preparation, as well as places for storing accounting documentation.

8. In the application for a license, the license applicant shall indicate the addresses of stores, premises and warehouses used for placement and storage of cartridges during trade and pre-sale preparation, as well as for storing accounting documentation, as the addresses of the places where ammunition is traded.

9. Copies of the documents specified in these Regulations, not certified by a notary, are submitted with presentation of the original.

10. The licensing authority checks the completeness and reliability of information about the license applicant contained in the application and documents submitted in accordance with these Regulations, as well as checks the ability of the license applicant to comply with licensing requirements and conditions in the manner prescribed by Article 12 of the Federal Law "On Licensing of Certain Types activities".

11. Verification of the license applicant’s ability to comply with licensing requirements and conditions is carried out, among other things, in the form of examining places of sale of cartridges and checking the conditions created to ensure the safety of cartridges, accounting documentation and preventing access to it by unauthorized persons.

12. In case of loss of a document confirming the presence of a license, the licensing authority issues a duplicate of it based on a written application from the licensee within 10 days from the date of receipt of the application.

The duplicate is drawn up in 2 copies (each marked “duplicate”), one of which is sent (handed) to the licensee, and the other is kept in the licensee’s licensing file.

If necessary, the licensing authority issues a certified copy of the document confirming the existence of a license, based on a written application from the licensee and the original of the specified document within 10 days from the date of receipt of the application.

13. Information related to the implementation of licensed activities, provided for in paragraph 2 of Article 6 and paragraph 1 of Article 14 of the Federal Law “On Licensing of Certain Types of Activities” and access to which is unlimited, is posted in official electronic or printed media mass media licensing authority, as well as on information stands on the premises of the licensing authority within 10 days from the date:

b) the licensing authority makes a decision on granting a license, re-issuing a document confirming the existence of a license, suspending and renewing its validity;

c) receipt from the Federal tax service information about the liquidation of a legal entity or termination of its activities as a result of reorganization;

d) the entry into force of a court decision to revoke the license.

14. License control carried out by the licensing authority in compliance with the requirements established by the Federal Law "On the Protection of Rights legal entities And individual entrepreneurs in the exercise of state control (supervision) and municipal control."

15. The licensing body makes decisions on granting a license (on refusing to grant a license), re-issuing a document confirming the availability of a license, extending the validity of a license, suspending and renewing its validity, as well as maintaining a register of licenses and providing the information contained therein are carried out in the manner established by the Federal Law "On Licensing of Certain Types of Activities".

16. For the consideration by the licensing authority of an application for a license and for its provision, as well as for the re-issuance of a document confirming the availability of a license, a state fee is paid in the amounts and in the manner established by the legislation of the Russian Federation on taxes and fees.

Decree of the Government of the Russian Federation of June 30, 2010 No. 482 “On approval of the Regulations on licensing trade in weapons and main parts of firearms and Regulations on licensing trade in ammunition for weapons”

Document overview

It has been established how licenses are issued to legal entities to trade in weapons, ammunition, and main parts of firearms.

The licensing authority is the Russian Ministry of Internal Affairs.

Defined licensing requirements and conditions. So, you need to have the premises and equipment necessary for the relevant activities. The staff must include employees responsible for the safety, accounting, evaluation of weapons (cartridges), as well as performing functions related to the sale, pre-sale preparation, transfer, forwarding, transportation of these objects. The licensee is obliged to comply with the requirements regulating the circulation of weapons (cartridges).

The license is granted for 5 years.

A list of documents sent by the applicant is fixed.

A state fee is paid for the consideration of an application for a license, for the issuance of the latter, as well as for the re-issuance of a document confirming its availability.

Hello.

You need to familiarize yourself with:

- Federal Law of 04.05.2011 N 99-FZ“On licensing of certain types of activities”

- Decree of the Government of the Russian Federation of August 28, 2012 N 865“On licensing of the development, production, testing, storage, repair and disposal of civilian and service weapons and main parts of firearms, trade in civilian and service weapons and main parts of firearms” (together with the “Regulations on licensing of development, production, testing, storage, repair and disposal of civilian and service weapons and main parts of firearms, trade in civilian and service weapons and main parts of firearms")

- Decree of the Government of the Russian Federation of September 14, 2012 N 925“On licensing the development, production, testing, storage, sale and disposal of ammunition (including cartridges for civilian and service weapons and components cartridges), pyrotechnic products of classes IV and V in accordance with the national standard, the use of pyrotechnic products of classes IV and V in accordance with technical regulations" (together with the "Regulations on licensing the development, production, testing, storage, sale and disposal of ammunition (including number of cartridges for civilian and service weapons and components of cartridges), pyrotechnic products of classes IV and V in accordance with the national standard, the use of pyrotechnic products of classes IV and V in accordance with technical regulations")

In short, you need two licenses (for the arms trade and for the ammunition trade), for which you must apply to the Ministry of Internal Affairs.

To obtain a license to trade in weapons, the following documents are required:

8. To obtain a license, the license applicant submits (sends) to the appropriate licensing authority an application and documents (copies of documents) specified in Part 1 and paragraphs 1 and 4 of Part 3 of Article 13 of the Federal Law “On Licensing of Certain Types of Activities”, as well as:

a) the range of weapons in respect of which the declared work (services) will be carried out;

b) copies of documents confirming that the license applicant has, on the basis of ownership or other legal basis, premises, buildings, structures and other objects necessary to perform the declared work (services), constituting the licensed type of activity and meeting the established requirements, the rights to which are not registered in The Unified State Register of Rights to Real Estate and Transactions with It (if such rights are registered in the said register, information about these premises, buildings, structures and other objects);

c) copies of documents confirming that the license applicant has, on the right of ownership or on another legal basis, technical means, equipment, technical documentation, technological and testing equipment, stands, tools, control and measuring equipment necessary for the implementation of the declared works (services) that constitute licensed type of activity and ensuring the safety of weapons production, timely inspection of equipment and verification of control and measuring equipment (except for the work (services) specified in paragraph 4 of the list);

d) copies of documents confirming the compliance of persons carrying out the declared work (services) with the requirements specified in subparagraph “b” of paragraph 4, subparagraph “b” of paragraph 5 and subparagraph “b” of paragraph 6 of these Regulations;

d) availability information structural divisions ensuring control over production, appropriate quality of products, their safety in accordance with the requirements of subparagraph “c” of paragraph 4 of these Regulations;

f) documents confirming the existence of a system for recording, storing and preserving documentation, materials, components, samples of weapons and main parts of firearms, excluding access to places where weapons are stored by unauthorized persons, as well as a system for ensuring technical strength and organizing production security; g) information about the presence of employees responsible for the safety, accounting and storage of weapons, as well as those performing functions related to the sale, pre-sale preparation, transfer and transportation of weapons (when performing the declared work (services) specified in paragraph 7 of the list).

To obtain a license to trade ammunition, the following documents are required:

5. To obtain a license, the license applicant sends or submits to the licensing authority an application and documents (copies of documents) specified in Part 1 and paragraphs 1 and 4 of Part 3 of Article 13 of the Federal Law “On Licensing of Certain Types of Activities”, as well as:

e) in relation to the performance of work (services) for the sale (trade) of cartridges for civilian and service weapons and components of cartridges:

copies of documents confirming the presence of buildings, structures, premises and other objects owned by ownership or on another legal basis, necessary for the performance of the declared work (services), constituting the licensed type of activity and meeting the established requirements, the rights to which are not registered in the Unified State Register rights to real estate and transactions with it (if such rights are registered in the specified register - information about these buildings, structures, premises and other objects);

information about the presence of specialists on staff responsible for the safety, accounting and storage of cartridges, as well as performing functions related to the sale, pre-sale preparation, transfer and transportation of cartridges;

But in general, I think it would be better to contact the Ministry of Internal Affairs for details. Most requirements are fixed regulations Ministry of Internal Affairs, and in any case, with this type of activity you will have to communicate with them a lot.