Operation of a tobacco shop

Verified 01 October 2025 - Directorate of Legal and Administrative Information (Prime Minister)

The operation of a permanent ordinary tobacco outlet or office follows local, anti-smoking, tax (excise, VAT), supplier credit and succession or replacement obligations.

The main obligations of the tobacco supplier are as follows:

  • Perform this activity during 3 years minimum
  • Choose one of the following legal companies: - (EI) or a Partnership (SNC) composed of partners only as natural persons
  • To be owner from goodwill associated with tobacco flow. If the legal form of the company is IS: titleContent he can co-own it with his spouse or its partner of Civil partnerships: titleContent. In any case it must remain owner throughout its activity.
  • Have followed a initial training then training continue
  • Exploit personally the flow of tobacco, i.e. physically in person
  • Inform the administration in the shortest possible time of all change of a situation affecting his professional activity
  • Declare a presence range mandatory equal to 60% minimum opening time weekly of the flow of tobacco
  • Do not accumulate d'other activities during the declared mandatory weekly attendance range
  • Supply your business only from suppliers approved by the State
  • Respect theban on tobacco sales to one minor and the ban on tobacco advertising
  • Sell tobacco at fixed prices by the Official Journal of the French Republic (JORF)

FYI  

Since the 1er October 2025, the cumulation of activities is allowed outside the weekly presence range declared to Customs. Furthermore, in the case of a IS: titleContent, it is now possible for the manager to be co-owner with his/her partner or Civil partnership partner of the associated business (previously he/she had to be the sole owner of the business).

The premises and furniture must be suitable for the sale of tobacco.

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

It must transmit this layout plan 1 month minimum before carrying out the work, by registered mail with acknowledgement of receipt.

Failure to respond within 15 days is deemed acceptance.

Warning  

Since the 1er October 2025, the reserve of tobacco products must be located in the premises where the tobacco outlet is operated. This measure makes it possible in particular to avoid the transport of tobacco between an outdoor premises and the point of sale.

He is prohibited to sell tobacco in a distributor automatic or to distance (internet or correspondence). It is also forbidden to settle a " drive for the sale of tobacco, it must be carried out only within the commercial premises.

For any change in business activity, the manager must inform the Regional Customs Directorate, no later than the day of the change.

Who shall I contact

A tobacco shop must display the 2 signs following:

  • Traditional sign called carrot. It is represented by a diamond, or 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. It may be provided with a lighting device non-flashing. Only the red diamond may bear the words tobacco.
  • 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) can indicate the proximity of a tobacco office. It shall contain only the words tobacco or tobacco flow.

Search online for models and drawings filed by the Inpi

Weekly opening hours, holidays and attendance range

Weekly closure is optional. It is limited to 2 days per week, consecutive or not.

It is decided by the manager.

A flow of tobacco can be open on sunday without prior authorization. It can be closed during public holidays.

The tobacconist sets the daily opening hours of the tobacco office. He must declare them to Customs. He must respect these declared schedules.

It must define a weekly attendance range where he pledges to be personally present in the flow of tobacco. Since the 1er October 2025, this presence range must be equal to 60% minimum of the weekly opening time of the tobacco outlet.

That obligation entails the prohibition of accumulate other activities during this presence range. Outside this weekly presence range, and this since the 1er October 2025, cumulation of activities shall be allowed.

These scheduling and opening obligations are now declarative with Customs and no longer contractual. Before 1er in october 2025, the opening hours had to be included in the management contract, since 1er October 2025 that's not the case anymore.

The declaration of presence range weekly and that of opening hours day laborers will eventually be carried out on the GIMT platform.

While waiting for the latter to be functional for these elements, the tobacconist can make these declarations simply by mail with customs.

Access the Computerized Management Platform of the Tobacco Monopoly (GIMT)

Warning  

Since the 1er October 2025, the related trade (press, bar, restaurant, etc.) can remain open during a temporary closure the flow of tobacco. The obligation to open concomitantly the associated trade concerns the daily timetables of the tobacco outlet.

Annual leave

Annual leave is 6 weeks maximum.

They must not not to exceed 4 consecutive weeks.

The manager must inform the customs services in advance of the dates of his annual leave.

Warning  

Since the 1er October 2025, it is no longer mandatory to hold a stock minimum tobacco content corresponding to 3 days of sale medium. From now on, only the obligation of a regular refueling is included in the management contract. The operator shall be present during refueling.

A tobacconist can offer his clients the payment of taxes, fines or invoices in the tobacco shop.

Example :

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

Warning  

one training is mandatory for the tobacconist before offering this service.

Authorized means of payment

Warning  

check payments are not accepted.

Taxes

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

The maximum amount allowed is €300.

Reminder

for any amount of tax greater than €300, payment must be made online.

Invoices (nursery, canteen, hospital type)

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 tobacconist receives a commission from the State of €1.5 for each receipt made.

Please note

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

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

All tobacco or 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 the prohibition of sale to minors.

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

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

The tobacconist risks a fine of €135 if it does not comply with this prohibition.

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

Credit from a supplier is possible only if the tobacconist has an approved joint and several guarantee.

It exists different types of credits possible:

  • Delivery credit: the tobacconist pays the order on the next delivery and at the latest within 30 days
  • Stock credit: the tobacconist has a permanent credit equal to 60% the average amount of its credit deliveries made in the previous year
  • Seasonal credit: it is possible only when the tobacconist 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 the same year.

Example :

Seasonal credit: if a tobacconist orders for €10,000 of tobacco between january and april, all of its orders between may and december of the same year must not exceed €10,000.

The tobacconist must send the supplier a credit application and one certificate of the authorized guarantor. It must specify the types of appropriations concerned.

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

Tobacco sold by a tobacconist is subject to taxation based on the retail price.

It includes 2 taxes:

  1. Excise duty on tobacco
  2. Value added tax (VAT)

Please note

The concepts of consumer duty on tobacco (CSD), proportional rate and specific rate no longer exist.

Excise duty on tobacco

The amount of excise duty on tobacco shall be the greater of:

  • The sum of the following two terms:
    • the product of the rate of excise duty expressed as a percentage of the retail selling price
    • and the rate of excise duty expressed in euro per 1000 units or 1000 grams.
  • The minimum of perception

Here are the rates applicable in mainland France and Corsica for 2025

Tableau - Amount of excise duty in mainland France in 2025

Tax category

Excise parameters

Amount

 

Cigars and cigarillos

Rate (%)

36.3

Price (€/ 1000 units)

55.7

Minimum perception

(€/ 1000 units)

302.6

 

Cigarettes

Rate (%)

55

Price (€/ 1000 units)

72.7

Minimum perception

(€/ 1000 units)

378.8

Fine cut tobacco

intended for rolling cigarettes

Rate (%)

49.1

Price (€/ 1000 grams)

104.2

Minimum perception (€/ 1000 grams)

355.8

Heating tobacco marketed in sticks

Rate (%)

51.4

Price (€/ 1000 units)

41.1

Minimum perception

(€/ 1000 units)

303.8

Other heating tobacco

Rate (%)

51.4

Price (€/ 1000 grams)

155.2

Minimum perception (€/ 1000 grams)

1,146.4

Other smoking or inhaling tobacco after heating

Rate (%)

51.4

Price (€/ 1000 grams)

35.9

Minimum perception (€/ 1000 grams)

152.4

Snuff

Rate (%)

58.1

Chewing tobacco

Rate (%)

40.7

Tableau - Amount of excise duty in Corsica

Tax category

Excise parameters

Amount

 

Cigars and cigarillos

Rate (%)

34.3

Price (€/ 1000 units)

53.7

 

Cigarettes

Rate (%)

53.9

Price (€/ 1000 units)

67.9

 

Fine cut tobacco

intended for rolling cigarettes

Rate (%)

46.4

Price (€/ 1000 grams)

95.4

Heating tobacco marketed in sticks

Rate (%)

49.4

Price (€/ 1000 units)

41.1

Other heating tobacco

Rate (%)

49.4

Price (€/ 1000 grams)

155

Other smoking or inhaling tobacco after heating

Rate (%)

49.4

Price (€/ 1000 grams)

32.2

Snuff

Rate (%)

55.4

Chewing tobacco

Rate (%)

39.0

Let's take an example for cigarettes in mainland France:

Per 1,000 cigarettes sold at €400, the excise duty shall be €288.1, calculated as follows:

- the rate of excise duty multiplied by the selling price, i.e. 55 % x 400 euro = 220 euro

- + the excise duty rate per 1,000 units, i.e. EUR 71.3

A total of 220 + 71.3 = 291.3 euros

Reporting of stocks at 1er January

The tobacco dealer must make an inventory declaration to the authorized supplier.

It must make a declaration for each of its suppliers.

He has to send it no later than 4e next day the date ofentry into force of new rates or tariffs (excluding Saturday, Sunday and public holiday).

He sends 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 directorate to which he depends.

Who shall I contact

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

FYI  

Since the 1er October 2025, it is no longer mandatory to hold a stock minimum tobacco content corresponding to 3 days of sale medium. From now on, only the obligation of a regular refueling is included in the management contract.

To know everything on the declaration of stocks on 1 January, go to the Customs website.

Value added tax (VAT)

Sales made by tobacco sellers and discounts allocated to them are not subject to VAT.

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

Any manager of a tobacco outlet operating in mainland France obtains a discount of 10.29% for the retail sale of all categories of tobacco (10.831% in Corsica).

Please note

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

Succession

The tobacconist may present a successor to the customs administration. He has to before the sale of the business from the business establishment associated with the tobacco office.

It must have fulfilled its management obligation during the 3 years mandatory activity minima.

However, certain situations enable derogate this business continuity obligation; these situations are as follows:

  • Unintentional interruption of the activity resulting in particular from disasters such as flood or fire
  • Inability to practice the profession of tobacco shop manager recognized by a doctor approved by the regional health agency
  • Permutation between spouses, partners of a civil solidarity pact or partners of the partnership (SNC)
  • Initiation of proceedings for safeguarding or judicial reorganization.

Please note

An end-of-service allowance may be obtained in the event that the tobacco outlet has closed without finding a successor. The tobacco office must have been established before 2002. The other conditions to be fulfilled are available from the Regional Customs Directorate.

Who shall I contact

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

FYI  

A tobacco outlet can never be transferred.

Substitution

The tobacconist may designate one or two people alternates for thehelp in tasks related to tobacco sales.

The manager may appoint alternates from the following lists of persons:

  • For a - (EI) : spouse, partner of a civil solidarity pact, ascending, descending or direct line heir in the first degree, or a trusted person
  • For a Partnership (SNC) —only among associates.

Alternates must complete the same obligations that the manager for the operation of a tobacco outlet (age, nationality, good repute, etc.).

However, they do not have the right to carry out the management acts related to the activity of tobacco outlets. They have to follow a initial training. They are not obliged to carry out continuous training, but they can do so at the request of the manager.

The tobacconist can choose his substitute before or after the signing of the management contract.

If the designation is made after the contract, it must be recorded in a endorsement.

FYI  

Since the 1er October 2025, one second alternate may be appointed by the manager. Alternates may follow a training continue, at the manager's request. Furthermore, in the case of a IS: titleContent, a trusted person may be designated as an alternate. This new feature avoids blockages when the manager does not have a substitute or family to continue the operation.

Replacement

In the event ofabsence exceptional short or medium term (leave, health reasons, trade union activity), the tobacconist can be replaced by one of the ses alternates, or by a employee, or in the case of CNS: titleContent by one of its associates (alternates or not).

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

Except in cases of short-term absence, he must inform the customs services as soon as possible.

FYI  

Since the 1er October 2025, one non-substitute partner can replace the manager. Alternatively, people performing a replacement can do so by out beaches of presence declared weekly of the manager.

In a tobacco shop, the following persons are authorized to sell tobacco products:

  • Tobacco Flow Manager
  • Alternates
  • Non-substitute Partners
  • Employees (including minor or adult holders of a work-study contract).

Please note

In the case of a physical unavailability (health reasons) of the manager, a temporary closure can be decided if the manager has no one to replace him.

Interim stewardship

In case of death orlegal incapacity of the tobacconist, the time of the presentation of a successor, and after signing an amendment to the management contract, a provisional management can be decided.

Interim stewardship may be performed by the following:

  • Alternate
  • Or to lack of substitute : spouse, partner of a civil solidarity pact, direct line manager heirs in the first degree, a associate minority partnership (SNC) or a trusted person (in a CNS or in a IS: titleContent).

The cohabiting partner may be appointed as temporary manager but only if he is declared as the person of trust, including if he is not a substitute.

The temporary manager must complete the same obligations the manager (age, nationality, good repute, etc.), except the training initial or continuing training (except in the case of one of the alternates or one of the partners, who in all cases have an initial training obligation).

FYI  

Since the 1er October 2025, people non-alternates (Trusted person and SNC partner) have been added to the list of persons eligible to become interim managers.

Moreover, this temporary management cannot be set up for a reason of physical incapacity (except death) but during a legal incapacity. In case of physical incapacity, a replacement may first be considered, or a temporary closure if no one can replace it.

Temporary closure

A tobacco shop may be closed temporarily.

It's the regional customs directorate that decides.

This closure occurs in the following cases :

  • Unavailability of the manager due to health
  • Unintentional interruption of activity (loss, flood or fire)
  • Work in the commercial premises of more than 1 month preventing normal business activity
  • Death or legal incapacity of the manager (not followed by interim management). Disability cannot be physical (health reason). This reason has been specified from 1er October 2025.
  • Period preceding the conclusion of the business leasing agreement (allowing the owner to find a tenant-manager). This pattern was added from 1er October 2025.
  • Lack of training follow-up the manager shall continue his professional activities until he complies with his obligation. This pattern was added from 1er October 2025.
  • Judicial liquidation of the goodwill attached to the tobacco office
  • Administrative or judicial decision preventing the exploitation of the tobacco outlet. This pattern has been added and clarified from 1er October 2025.
  • Criminal proceedings against the manager for alleged acts related to the commercial activity, and since the 1er October 2025 for offenses customs (drug trafficking, counterfeiting, etc.). The tobacconist shall have the right to make representations before the application of the provisional closure.
  • Administrative closure of the establishment associate sales representative at the debit, the tobacco debit shall be temporarily closed for the same period unless the tobacco debit is expressly excluded from the decision. This pattern was added from 1er October 2025. This gives Customs time to draw the consequences for the flow of tobacco.

Temporary closure is limited to 1 year in the first 6 cases, renewable for 1 year. It can last 2 years extended by one year for the reason of judicial liquidation. In the last 3 situations, the limit is set on a case by case basis.

FYI  

Since the 1er October 2025, for the first 6 reasons, the closure can now be renewed during one year ; for the liquidation the duration of the judicial proceedings has now been set at 2 years extended if needed for one year.

Administrative and judicial decisions that may involve the temporary closure of a tobacco outlet are as follows:

  • Administrative or contentious appeals against a decision of moving or of implantation. The flow is temporarily closed, because it can no longer be used in its location of implantation or displacement. At the end of the appeal procedures, it is either reopened or closed permanently.
  • Administrative or contentious appeals against a decision of termination or non-renewal of the management contract. The debit is then temporarily closed, because the contract can no longer be executed. At the end of the appeal procedures, it shall be reopened if the decision is annulled or, if not, it shall be permanently closed.
  • Civil legal proceedings. This is a general formulation that can, for example, cover appeal in canceling the sale of the business or deportation commercial premises. If at the end of the procedure the debtor recovers the ownership of the business or the use of its premises, the debit is reopened, or if not, it is closed definitively.

Permanent closure

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

  • Resignation of the manager without presentation of successor
  • Death of the manager in the absence of an heir. Since the 1er October 2025, 2 cases of death are distinguished:
    • Death of the manager without heirs or temporary manager, in connection with the reason for death providing for a temporary closure for a period of one year possibly extended by an additional year.
    • Death of the manager followed by temporary stewardship when
      notarial completed, there is no definitive manager, neither the provisional manager himself, nor a successor presented by the heirs.
  • Termination of the management contract
  • Unable to resume normal operation after a temporary shutdown.

The renewal of the management contract is done by tacit renewal (automatically) every 3 years if the manager completes the mandatory conditions.

These conditions are the same as when opening or taking over a tobacco shop.

These are the following obligations:

The main obligations of the tobacco dealer are:

  • Perform this activity during 3 years minimum
  • Choose one of the following legal companies: - (EI) or a Partnership (SNC) composed of partners only as natural persons
  • To be owner from goodwill associated with tobacco flow. If the legal form of the company is IS: titleContent he can co-own it with his spouse or its partner of Civil partnerships: titleContent. In any case it must remain owner throughout its activity.
  • Have completed and validated training continue, 6 months before the date of renewal
  • Exploit personally the flow of tobacco, i.e. physically in person
  • Inform the administration in the shortest possible time of all change of a situation affecting his professional activity
  • Declare a presence range mandatory equal to 60% minimum opening time weekly of the flow of tobacco
  • Do not accumulate d'other activities during the declared mandatory weekly attendance range
  • Supply your business only from suppliers approved by the State
  • Respect theban on tobacco sales to one minor and the ban on tobacco advertising
  • Sell tobacco at fixed prices by the Official Journal of the French Republic (JORF)

FYI  

Since the 1er October 2025, the manager may propose to his alternate to undergo continuous training, on an ad hoc or regular basis. Moreover, from now on, if the manager does not carry out the continuous training, the tobacco flow is then temporarily closed until he fulfills that obligation.

To find a training, it is possible to consult the list of approved training centers by the customs directorate.

List of training centers approved by the Customs Directorate to become a tobacco dealer

It is also possible to contact customs directorate of its region to find training.

Who shall I contact

FYI  

In 2025, continuing education must be attended by managers whose initial contract was signed in 2022, 2019, 2016, 2013, 2010, 2007, 2004, 2001, 1998, 1995, 1992, 1989 or 1986.

It is possible to consult the model of the management contract.

Template for a tobacco office management contract between a tobacco dealer and the customs administration

The tobacconist who does not comply with its obligations may receive a penalty.

The breaches its obligations, which expose the manager to a penalty, may be as follows:

  • Failure to comply with obligations relating to the operation of the tobacco outlet and the management contract
  • Failure to comply with the rules on financial aid granted by the customs administration to tobacco suppliers
  • Failures to comply with public health legislation on the prohibition of the sale of tobacco to minors and the prohibition of tobacco advertising
  • Failures to comply with customs legislation
  • Failures to comply with tax legislation.

This can be a warning or a warning. fine up to €16,000.

In the event of a fine of less than €8,000, the disciplinary committee is not consulted. However, for a fine between €8,001 and €16,000, the disciplinary commission must be consulted.

After receipt by post of the alleged facts, the tobacconist 15 days to make representations.

He may make his observations or be heard by the Regional Customs Directorate.

The same failings observed against alternate or substitute expose them to same sanctions.

Who shall I contact

FYI  

Since the 1er October 2025However, the maximum amount of the fine has been doubled and can now be up to €16,000. The list of failures has been clarified.

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

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

Who can help me?

Find who can answer your questions in your region