The rules for issuing accompanying invoices for ethyl alcohol, alcoholic beverages and tobacco products lapsed, and accompanying invoices for goods have been introduced instead of these documents.
When making a turnover of alcoholic beverages and tobacco products, accompanying invoices for alcohol and tobacco products were previously issued (AIA, AITP).
According to paragraph 5 of Article 9 of the Law "On State Regulation of the Production and Turnover of Ethyl Alcohol and Alcoholic Beverages", paragraph 2 of Article 11 of the Law "On State Regulation of the Production and Turnover of Tobacco Products", transportation without accompanying invoices for goods is prohibited.
Thus, business entities, when making a turnover of alcoholic beverages and tobacco products, need to issue accompanying invoices for goods (AIG).