Operation of a tobacco shop
Verified 04 February 2026 - Entreprendre Service Public / (Prime Minister)
The operation of a permanent debit or ordinary tobacco office follows obligations of local, tobacco control, tax (excise, TVA), supplier credit and succession or replacement.
The main obligations of the tobacco supplier are as follows:
- Carry out this activity during 3 years minimum
- Choose one of the following legal companies: individual business (EI) or a general 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 a IS: titleContent it may be co-owned with its 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 rate of smoking, 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 range of presence mandatory equal to 60% minimum opening time weekly the flow of tobacco
- 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 of the French Republic (JORF)
- Do not accumulate d'other activities during the declared mandatory weekly attendance range, it is allowed outside.
FYI
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 Directorate of Customs on development plan of the premises and the estimated length of the works.
It must transmit this layout plan 1 month minimum before the completion of works by registered post 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 forbidden to sell tobacco in a distributor automatic or to distance (internet or correspondence). It is also forbidden to install a " drive for the sale of tobacco, the sale 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.
A tobacco shop must display the 2 signs following:
- Ensign traditional called carrot. It is represented by a rhombus, i.e 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 not flashing. Only the red rhombus may bear the words tobacco.
- Ensign 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.
One pre-sign (optional) may indicate proximity to a tobacco shop. It shall contain only the words tobacco or tobacco flow.
Weekly opening hours 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 tobacco flow 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. .
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.
Schedules and time slot have become declarative with Customs. They no longer need to be included in the management contract. The tobacconist must respect the schedules he declares.
Warning
The related trade (press, bar, restaurant, etc.) can now remain open during a temporary closure tobacco flow. The obligation to open concomitantly the associated trade concerns the daily timetables of the tobacco outlet. The cumulation of the activities of the tobacco outlet and those of the associated trade outside the mandatory time slot of the tobacconist is allowed.
These declarations of schedules and attendance will eventually be made on the GIMT platform. Until this is functional for this type of elements, the tobacconist can make these declarations simply by mail with customs.
Access the Computerized Management Platform of the Tobacco Monopoly (GIMT)
Annual leave
Annual leave shall be 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.
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 amount limit 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 legal age by showing an identity document (with photograph). Examples: National ID card, passport, student or high school 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 the deliveries of the other 8 months of the same year.
Example :
Seasonal credit: if a tobacconist orders for €10,000 of tobacco between january and april, the totality 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 approved 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 selling price.
It includes 2 taxes:
- Excise duty on tobacco
- (TVA)
Please note
The concepts of tobacco consumption tax (CSD), proportional rate and specific rate no longer exist.
Excise duty on tobacco
The amount of excise duty on tobacco shall be equal to 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 in Corsica for 2026
Tax Category | Parameters of excise duty | Amount |
Cigars and cigarillos | Rate (%) | 36.3 |
Price (€/ 1000 units) | 56.2 | |
Minimum perception (€/ 1000 units) | 305.0 | |
Cigarettes | Rate (%) | 55 |
Price (€/ 1000 units) | 73.3 | |
Minimum perception (€/ 1000 units) | 381.9 | |
Fine-cut tobacco intended for rolling cigarettes | Rate (%) | 49.1 |
Price (€/ 1000 grams) | 105.0 | |
Minimum collection (€/ 1000 grams) | 358.6 | |
Heating tobacco sold in sticks | Rate (%) | 51.4 |
Price (€/ 1000 units) | 50.9 | |
Minimum perception (€/ 1000 units) | 336.0 | |
Other heating tobacco | Rate (%) | 51.4 |
Price (€/ 1000 grams) | 192.3 | |
Minimum collection (€/ 1000 grams) | 1,267.9 | |
Other smoking or inhaling tobacco after heating | Rate (%) | 51.4 |
Price (€/ 1000 grams) | 36.2 | |
Minimum collection (€/ 1000 grams) | 153.7 | |
Snuff | Rate (%) | 58.1 |
Chewing tobacco | Rate (%) | 40.7 |
FYI
Since 1er January 2026 the rates and tariffs of excise duty on tobacco are the same in Corsica and in metropolitan France.
Let's take an example for cigarettes:
Per 1,000 cigarettes sold to €400, the excise duty shall be €288.1, calculated as follows:
Excise duty x Sales price, i.e. 55 % x €400 = €220
+ Excise duty rate per 1,000 units, i.e. € 73.3
Total of 220 + 73.3 = 293.3 €
Inventory reporting 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 belongs.
Depending on the supplier, the reporting modalities differ. You must download of inventory reporting templates on the customs website according to 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.
Excise duty rates and tariffs on tobacco
Changes to certain tariffs (amended by order of 24 December 2025)
Inventory declaration as of January 1, 2026
(TVA)
Sales made by tobacco retailers and discounts allocated to them are not subject to the TVA.
The rate of the TVA: titleContent, said TVA in it, 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 (10.29% in Corsica).
Please note
a tobacconist who is entitled to increase the selling price of tobacco with a supplement for remuneration must apply the TVA at the standard rate of 20% to this supplement. The supplier 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 allow derogate this business continuity obligation; these situations are:
- Unintentional interruption of the activity resulting in particular from disasters such as flood or fire
- Inability to practice the profession of tobacco flow manager recognized by a doctor approved by the regional health agency
- Permutation between spouses, partners of a civil solidarity pact or partners of the general partnership (SNC)
- Initiation of proceedings for safeguard or judicial reorganization.
Please note
An end-of-service allowance can be obtained in the event that the tobacco shop 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.
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 individual business (EI) : spouse, partner of a civil solidarity pact, ascending, descendant or direct line heir in the first degree, or a trusted person
- For a general partnership (SNC) : only among the 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 the tobacco outlet. 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. Moreover, in the case only 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 case 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 SNC: titleContent by one of its associates (alternate or non-alternate).
He 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 outside beaches of presence declared weekly of the manager.
In a tobacco shop, the following persons are authorized to sell tobacco products:
- Tobacco throughput 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 temporary management can be decided.
Interim stewardship may be performed by the following:
- Alternate
- Or to lack of alternate : 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 an SNC 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 continuous (except for 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-substitute (trusted person and SNC partner) have been added to the list of persons who can become temporary managers.
Moreover, this temporary stewardship 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 is the regional customs directorate that decides.
This closure occurs in the following cases :
- Unavailability of the manager for health reasons
- Involuntary interruption of activity (loss, flood or fire)
- Works in the commercial premises of more than 1 month preventing the normal activity of the trade
- Death or legal incapacity of the manager (not followed by interim management). Disability cannot be of a physical nature (health reason). This reason has been specified from 1er October 2025.
- Period prior to 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 professional continues on the part of the manager until he submits to his obligation. This pattern was added from 1er October 2025.
- Judicial liquidation of the business connected 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 has the right to submit his observations before the application of the provisional closure.
- Administrative closure of the establishment associate sales representative at the debit stage, the tobacco outlet is temporarily closed for the same period unless the tobacco outlet 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 bankruptcy. 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 fixed 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 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 the management contract. The debit is then temporarily closed, because the contract can no longer be performed. 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 court proceedings. This is a general formulation that can, for example, cover appeal in cancelation of 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 temporary closure.
The renewal of the management contract is done by tacit renewal (automatically) every 3 years if the manager fulfills 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:
- Carry out this activity during 3 years minimum
- Choose one of the following legal companies: individual business (EI) or a general 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 a IS: titleContent it may be co-owned with its 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 rate of smoking, 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 range of presence mandatory equal to 60% minimum opening time weekly the flow of tobacco
- Do not accumulate d'other activities during the declared mandatory weekly attendance range, other than stacking is allowed
- 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 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 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.
It is possible to consult the model of the management contract.
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 fulfill obligations relating to the operation of the tobacco outlet and the stewardship 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 concerning the prohibition of the sale of tobacco to minors and the prohibition of advertising of tobacco products
- Failures to comply with customs legislation
- Failures to comply with tax legislation.
This can be a warning or a 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 mail 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 shortcomings observed against alternate or the substitute expose them to same sanctions.
FYI
Since the 1er October 2025, the maximum amount of the fine has been doubled and may now be up to €16,000. The list of deficiencies has been clarified.
The tobacconist is entitled to a pension through a special system of contributions.
It is a system of allocations called Tobacco Managers' Lifetime Allowance Scheme (RAVGDT).
Who shall I contact
Who can help me?
Find who can answer your questions in your region
Terms of sale
TVA on manufactured tobacco
License fee and gross discount
Dematerialized tax payment
Declaration of stocks when changing rates, tariffs or minimum collection
Excise duty on tobacco: tax category of products and amount of excise duty
Ministry of Finance
Directorate General of Customs and Indirect Duties
Ministry of Finance
Directorate General of Customs and Indirect Duties
Directorate General of Customs and Indirect Duties
Ministry of Finance
Ministry of Finance
Directorate General of Customs and Indirect Duties
Directorate General of Customs and Indirect Duties
Directorate General of Customs and Indirect Duties
