Tobacco delivery: remuneration
Verified 06 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)
A tobacco vendor is paid a gross discount on the retail price of tobacco products (cigarettes, cigars, cigarillos, fine-cut tobacco for the rolling of cigarettes, etc.).
Continental France
A tobacco dealer is a trader who sells retail of tobacco products (cigarettes, cigars, cigarillos, fine-cut tobacco intended for the rolling of cigarettes, other smoking tobacco, snuff and chewing tobacco).
He can carry out other activities: coffee, restaurant, press, etc.
The turnover of the tobacco supplier, called "CA tobacco", shall be the proportion of his total turnover derived exclusively from the sale of tobacco.
In addition to the remuneration of the debtor, all duties and taxes payable on the retail sale of tobacco products.
Gross discount
The tobacco dealer shall be paid by means of a gross discount granted by suppliers on the sale of tobacco products.
The supplier withholds a percentage of the amount of the deliveries of all tobacco products (cigars, cigarillos, cigarettes, etc.).
Gross discount rate is 10.19% in mainland France.
Please note
this gross discount consists of the net discount, license fee and contribution to the RAVGDT: titleContent.
Net Discount
A net discount of 8.25% is granted directly by the supplier on the invoice for the supplies of tobacco.
Example :
A cigar sold €15 is invoiced €13.7775 either €13.77, (8.25% of €15) to the debtor. The €1.2225 The remaining costs are paid by the supplier to the administration which collects the license fee and the pension contribution.
Please note
The net discount amount is nowplate (the basis) from which theWFA (Termination Allowance) for Terminations between 2023 and 2027.
The license fee shall be levied by the supplier on the tobacco delivered to the debtor.
It shall be collected by the supplier by the 10th of each month at the latest, on the basis of a declaration of the quantities delivered to the debtor during the previous month. That statement shall be transmitted electronically administration.
The license fee is 1.78% "CA tobacco".
The RAVGDT: titleContent is a mandatory supplementary pension plan.
The contributions of the managers of ordinary tobacco outlets shall be equal to 1.570% the gross rebate for tobacco products.
These contributions are levied directly by the administration on the advance paid by the suppliers on the amount of the deliveries.
Warning
Point redemptions and individual contributions are not allowed.
New flat-rate support
What tobacco is eligible for the flat-rate support?
The conditions are different depending on the permanent or seasonal activity of the tobacco flow.
Permanent tobacco flow rate
In order to qualify for the aid, the debtor's tobacco turnover (in year N-1) must be between €50,000 and €400,000.
Seasonal tobacco flow
In order to qualify for the aid, the debtor's turnover in tobacco (year N-1) must be between €50,000 and €200,000.
What is the amount of the lump-sum support?
The amount of aid differs according to the permanent or seasonal nature of the tobacco output and according to its location.
Permanent tobacco flow rate
General case
If the tobacco outlet is permanent and located in a municipality of more than 5 000 inhabitants (outside the rural revitalization area or priority area of the city), the amount of student aid to be paid to €2,500.
Municipality of less than 5,000 inhabitants
If the permanent tobacco outlet is located in a municipality with a population of less than 5 000, the aid shall be €5,000.
Rural Revitalization Area or City Priority Area
If the flow of permanent tobacco is located in a rural revitalization area (RRZ) or in a rural upgrading area (FRR) or in a priority city area (QPV), the aid shall be €5,000.
Seasonal tobacco flow
For a seasonal tobacco debit, the amount of the flat-rate support shall be €1,500.
How do I apply for the lump sum support?
The tobacco dealer must complete and sign an attestation on the honor indicating his identifiers and attest that he undertakes to diversify the activities of the tobacco dealer.
The following model can be used:
The certificate must be sent by 31 January of year N+1 to the following postal address:
Who shall I contact
Directorate General of Customs and Indirect Taxes (DGDDI)
By mail
Directorate General of Customs and Indirect Taxes
Office of Indirect Contributions (FID3)
Tobacco Section
11 Des Deux Commons Street
93558 Montreuil Cedex
When is the aid paid to the tobacco producer?
The tobacco producer applying for aid for year N-1 shall receive payment of the aid during the following six months.
The amount is paid in one installment.
Example :
If the debtor applies for support for his activity in 2023, the amount will be paid to him in the 1ster 2024 semester.
Exceptional aid for reduced turnover in tobacco sales
How much tobacco can benefit from the exceptional support for reduced turnover?
The tobacco flow must have the following 3 conditions:
- Annual turnover (CA tobacco) between €50,000 and €400,000
- Change in turnover between the half-year of year N and the same half-year of year N-1 at least 20% in relation to the evolution of the national AC between year N-1 and year N-2
- Located in a municipality in which the tobacco turnover of all sales outlets follows the same trend over the period considered
What is the amount of exceptional support aid?
The amount of aid represents 1% of tobacco turnover in the half of year N in question, up to €3,000 by semester.
How do I request exceptional support assistance?
The tobacco dealer must complete and sign an attestation on the honor indicating his identifiers.
The following model can be used:
The certificate must be submitted:
- no later than 1er August of year N for 1er semester,
- and no later than 1er February of year N+1 for 2e semester.
The tobacco dealer must send it to the following mailing address:
Who shall I contact
Directorate General of Customs and Indirect Taxes (DGDDI)
By mail
Directorate General of Customs and Indirect Taxes
Office of Indirect Contributions (FID3)
Tobacco Section
11 Des Deux Commons Street
93558 Montreuil Cedex
When is the aid paid at the tobacco outlet?
The tobacco debtor who applies for the aid for one semester shall receive payment of the aid during the thirde month following the calendar semester of the application.
The amount is paid in one installment.
Corsica
A tobacco dealer is a trader who sells retail of tobacco products (cigarettes, cigars, cigarillos, fine-cut tobacco intended for the rolling of cigarettes, other smoking tobacco, snuff and chewing tobacco).
He can carry out other activities: coffee, restaurant, press, etc.
The turnover of the tobacco supplier, called "CA tobacco", shall be the proportion of his total turnover derived exclusively from the sale of tobacco.
In addition to the remuneration of the debtor, all duties and taxes payable on the retail sale of tobacco products.
Gross discount
The tobacco dealer shall be paid by means of a gross discount granted by suppliers on the sale of tobacco products.
The supplier withholds a percentage of the amount of the deliveries of all tobacco products (cigars, cigarillos, cigarettes, etc.).
Gross discount rate is 11.323% in Corsica.
Please note
This gross rebate consists of the net rebate, license fee and contribution to RAVGDT: titleContent.
Net Discount
A net discount of 9.167% for tobacco products is paid on invoice by the supplier.
Example :
A cigar sold €15 is invoiced €13.5618 either €13.56, (9.167% of €15) to the debtor. The €1.4382 The remaining costs are paid by the supplier to the administration which collects the license fee and the pension contribution.
Please note
The net discount amount is nowplate (the basis) from which theWFA (Termination Allowance) for Terminations between 2023 and 2027.
The license fee shall be levied by the supplier on the tobacco delivered to the debtor.
It shall be collected by the supplier by the 10th of each month at the latest, on the basis of a declaration of the quantities delivered to the debtor during the previous month. That statement shall be transmitted electronically administration.
The license fee rate is 1.978% "CA tobacco".
The RAVGDT: titleContent is a mandatory supplementary pension plan.
The contributions of the managers of ordinary tobacco outlets shall be equal to 1.572% the gross rebate for tobacco products.
These contributions are levied directly by the administration on the advance paid by the suppliers on the amount of the deliveries.
Warning
Point redemptions and individual contributions are not allowed.
New flat-rate support
What tobacco is eligible for the flat-rate support?
The conditions are different depending on the permanent or seasonal activity of the tobacco flow.
Permanent tobacco flow rate
In order to qualify for the aid, the debtor's tobacco turnover (in year N-1) must be between €50,000 and €400,000.
Seasonal tobacco flow
In order to qualify for the aid, the debtor's turnover in tobacco (year N-1) must be between €50,000 and €200,000.
What is the amount of the lump-sum support?
The amount of aid differs according to the permanent or seasonal nature of the tobacco output and according to its location.
Permanent tobacco flow rate
General case
If the tobacco outlet is permanent and located in a municipality of more than 5 000 inhabitants (outside the rural revitalization area or priority area of the city), the amount of student aid to be paid to €2,500.
Municipality of less than 5,000 inhabitants
If the permanent tobacco outlet is located in a municipality with a population of less than 5 000, the aid shall be €5,000.
Rural Revitalization Area or City Priority Area
If the flow of permanent tobacco is located in a rural revitalization area (RRZ) or in a rural upgrading area (FRR) or in a priority city area (QPV), the aid shall be €5,000.
Seasonal tobacco flow
For a seasonal tobacco debit, the amount of the flat-rate support shall be €1,500.
How do I apply for the lump sum support?
The tobacco dealer must complete and sign an attestation on the honor indicating his identifiers and attest that he undertakes to diversify the activities of the tobacco dealer.
The following model can be used:
The certificate must be sent by 31 January of year N+1 to the following postal address:
Who shall I contact
Directorate General of Customs and Indirect Taxes (DGDDI)
By mail
Directorate General of Customs and Indirect Taxes
Office of Indirect Contributions (FID3)
Tobacco Section
11 Des Deux Commons Street
93558 Montreuil Cedex
When is the aid paid to the tobacco producer?
The tobacco producer applying for aid for year N-1 shall receive payment of the aid during the following six months.
The amount is paid in one installment.
Example :
If the debtor applies for support for his activity in 2023, the amount will be paid to him in the 1ster 2024 semester.
Exceptional aid for reduced turnover in tobacco sales
How much tobacco can benefit from the exceptional support for reduced turnover?
The tobacco flow must have the following 3 conditions:
- Annual turnover (CA tobacco) between €50,000 and €400,000
- Change in turnover between the half-year of year N and the same half-year of year N-1 at least 20% in relation to the evolution of the national AC between year N-1 and year N-2
- Located in a municipality in which the tobacco turnover of all sales outlets follows the same trend over the period considered
What is the amount of exceptional support aid?
The amount of aid represents 1% of tobacco turnover in the half of year N in question, up to €3,000 by semester.
How do I request exceptional support assistance?
The tobacco dealer must complete and sign an attestation on the honor indicating his identifiers.
The following model can be used:
The certificate must be submitted:
- no later than 1er August of year N for 1er semester,
- and no later than 1er February of year N+1 for 2e semester.
The tobacco dealer must send it to the following mailing address:
Who shall I contact
Directorate General of Customs and Indirect Taxes (DGDDI)
By mail
Directorate General of Customs and Indirect Taxes
Office of Indirect Contributions (FID3)
Tobacco Section
11 Des Deux Commons Street
93558 Montreuil Cedex
When is the aid paid at the tobacco outlet?
The tobacco debtor who applies for the aid for one semester shall receive payment of the aid during the thirde month following the calendar semester of the application.
The amount is paid in one installment.
Who can help me?
Find who can answer your questions in your region
Item 56 AJ of Schedule 4: Discount rates and License Fee
Indirect contributions and miscellaneous taxes
Retail prices of tobacco products in Corsica (reduction rate)
Excise duty on tobacco products: amount and calculation
Pension contribution rate (RAVGDT)
New end-of-service allowance (IFA) scheme for terminations between 2023 and 2027
2024 list of departments identified as having difficulties
Ministry of Economy
Directorate General of Customs and Indirect Taxes
