Selecting a language will automatically trigger the translation of the page content.

Operation of a tobacco office

Verified 01 March 2023 - Directorate for Legal and Administrative Information (Prime Minister)

The operation of a permanent regular tobacco outlet is subject to regulations on organization, tobacco control, tax obligations and credits.

The main obligations are:

The room and furniture must be adapted to the sale of tobacco.

The buralist must pass on to the regional customs directorate on development plan of the premises and the estimated duration of the work.

You need to forward this plan 1 month before minimum carrying out the work by registered post with acknowledgement of receipt.

Failure to respond within 15 days is deemed acceptance.

For any changes in commercial activity, you must notify the regional customs department no later than the day of the change.

Who shall I contact


it is forbidden to sell tobacco in a vending machine or at a distance (internet or correspondence).

A tobacco office should display the 2 signs following:

  • Traditional sign called carrot. It is represented by a diamond, either red, or tricolor of colors blue white red. It must comply with the models submitted to theInpi: titleContent. It must be fixed outside the tobacco office and include the only mention tobacco. It may be provided with a lighting device non-flashing.
  • Commercial sign glued to the front of the tobacco office. The only word tobacco may be registered. The name of the establishment and the representation of the carrot may also be registered.

A pre-sign (optional) may indicate the proximity of a tobacco office. It shall contain only the mention tobacco or tobacco delivery.

Search online for models and drawings filed by the Inpi

Opening hours and weekly holidays

Weekly closure is optional.

It is decided by the manager.

She must not exceed 2 days, consecutive or non-consecutive.

A flow of tobacco may be open on sundays without prior authorization.

The tobacconist sets the daily opening hours of the tobacco office.

The trade associated with the debit (press or bar, in particular) cannot be opened if the tobacco is closed.

Annual leave

Annual leave is 6 weeks maximum.

They must not not to exceed 4 consecutive weeks.

The manager must inform the customs authorities before doing so.


the buralist must always have a minimum stock of tobacco equivalent to 3 days of average sales.

A buralist can offer his customers the payment of taxes, fines or invoices in the tobacco office.

Example :

Payment of housing tax, property tax, road safety fine, invoices related to a public service (canteen, nursery, hospital...)


one training is obligatory for the buralist before you can offer this service.

Authorized means of payment


check payments are not accepted.


The customer must pay either in cash or by credit card.

The maximum amount allowed is €300.


for any amount of tax in excess of €300, payment must be made online.

Invoices (type of nursery, canteen, hospital)

The customer must pay either in cash or by credit card.

In cash, the maximum amount is €300.

By credit card any payment without limit of amount is accepted.

The buralist hits a state commission €1.5 for each receipt made.

Please note

the buralist does not have access to users' personal information about their taxes.

The buralist must not sell or offer tobacco to a young minor (under 18).

All tobacco and vaping products this includes leaves and filters (cigarettes, rolling tobacco, hookah tobacco, pipe tobacco, cigars, cigarillos, etc.).

One poster must be visible inside the tobacco office to remind minors of the ban on sale.

In case of doubt about age, the seller has the right to refuse the sale.

It is up to the client to prove that he is of age by showing an identity document (with photograph). Examples: National identity card, passport, high school or student card, driving license, discount card for public transport.

The buralist faces a fine of €135 if it does not comply with this prohibition.

The shop owner can pay for his tobacco orders either in full on delivery or on credit.

Credit with a supplier is possible only if the dealer has a surety approved joint and several.

Tobacco and alcohol: security deposit

It exists different types of credits possible:

  • Credit on delivery: the buralist pays for the order on the next delivery and at the latest within 30 days
  • Inventory credit: The buralist has a permanent credit equal to 60% of the average amount of its credit deliveries made in the previous year
  • Seasonal credit: it is possible only when the buralist already has another credit. The total value of deliveries received during 4 consecutive months must be greater than or equal to that of deliveries during the other 8 months of that year.

Example :

Seasonal credit: if a buralist orders for €10,000 of tobacco between January and April 2021, all orders between May and December 2021 must not exceed €10,000.

The dealer must send the supplier a credit application and one certified statement by the guarantor. It must specify the types of appropriations concerned.

They have to provide those documents Minimum 48 hours before ordering.

Tobacco sold by a tobacco dealer is taxed according to the retail price.

It includes 2 taxes:

  1. Tobacco consumption duty (CSD)
  2. Value added tax (VAT)

Tobacco consumption duty (CSD)

A CSD shall include a share related to each product type and a share proportional to the retail selling price.

The CSD rates shall vary according to the product group:

Tableau - Proportional rate and specific tariff

Type of products

Proportional rate (mainland France)

Price per 1000 units or 1000 gr (mainland France)

Proportional rate


Price per 1000 units or 1000 gr







Cigars and cigarillos





Rolling tobacco





Other smoking tobacco





Example :

Cigarettes in mainland France: per 1,000 cigarettes sold to €400, the CSD shall be €288.1, composed of a proportional share of €220 (400x 55% ) and a specific share of €68.1.

Stock reporting at 1er march 2023

The tobacco dealer must make a declaration of stocks with the authorized supplier.

They have to report for each of their suppliers.

He has to send it by the 4the the day following the effective date of the new rates or tariffs (excluding Saturday, Sunday and public holiday).

He shall send it either by an online service made available by the supplier, or by registered mail with acknowledgement of receipt, in 3 copies, to the customs department to which he belongs.

Who shall I contact


Depending on the supplier, the reporting arrangements differ. You must download of inventory reporting templates on the customs site depending on the supplier.

To know everything about the inventory declaration on 1 March 2023, visit the Customs website.

Value added tax (VAT)

Sales made by tobacco dealers and the rebates allocated to them are not subject to VAT.

The rate of VAT: titleContent, saidVAT inside, is 16.66% the retail selling price (included in the price).

Every manager of a tobacco outlet operating in mainland France shall obtain a rebate of 10.04% for the retail sale of all categories of tobacco (11.811% in Corsica).

Please note

a tobacconist authorized to increase the selling price of tobacco with a supplement for remuneration must apply VAT at the standard rate of 20% to this supplement. The supplier collects this tax.

Temporary closure

A tobacco office may be closed temporarily.

It's the regional directorate of customs who does decide.

This closure occurs within subsequent cases :

  • Manager unavailable due to health
  • Unintentional business interruption (disaster, flood or fire)
  • Works in the commercial premises of more than 1 month preventing normal commercial activity
  • Death or incapacity of manager (not followed by temporary management)
  • Resignation following termination of service pay
  • Judicial winding-up of the business unit attached to the tobacco office
  • Criminal proceedings against the manager for alleged acts in the course of his commercial activity.

Temporary closure is limited to 1 year in the first 5 cases.

In the last 2 situations, the limit is set on a case-by-case basis.

The buralist shall have the right to submit his observations before the temporary closure is applied.

Permanently close

The Regional Director of Customs may decide to permanently close a tobacco office for one of the following reasons:

  • Resignation of manager without presentation of successor
  • Death of the manager in the absence of heir
  • Termination of the management contract
  • Unable to resume normal operation after temporary shutdown
  • End of the provisional closure period after resignation


The buralist may present a successor to the customs administration when he's selling the goodwill to which the tobacco office is attached.

In case of termination or non-renewal of the management contract, the buralist does not automatically have the authorization to present a successor.


A tobacco debit can never be transferred.


The buralist may designate a alternate who assists him in the tasks connected with the sale of tobacco.

He may appoint the alternate from one of the following categories:

  • Spouse, partner of Civil partnerships: titleContent, common-law partner (in the case of an individual holding)
  • Associate (in the case of a business in collective name)

The buralist may choose his substitute before or after the signature of the contract.

If the designation is made after the contract, it must be entered in a agreeable.


The buralist may be replaced by his substitute or by an employee in the event ofexceptional absence, regardless of the reason.

He may be absent for a maximum of 6 months renewable 1 time.

He must inform the customs services before his absence.

Who shall I contact

Interim Stewardship

In the event of death or incapacity of the buralist, the substitute may continue to manage the tobacco flow.

He has to sign a agreeable to the contract and find a successor.

The buralist (alternate or alternate) who does not meet its obligations may receive a penalty.

For example, a warning or a fine of €8,000 maximum.

After receiving the alleged offense by post, the buralist 15 days to respond.

He may make his comments and be heard by the Regional Directorate of Customs.

Who shall I contact

The buralist is entitled to a pension through a special system of contributions.

This is a system of allowances called Lifetime Allowance Scheme for Tobacco Managers (RAVGDT).

Who can help me?

Find who can answer your questions in your region