Dry-cleaner accounting in 2026: cash collection, NF525 till and VAT

Quick answer. A dry-cleaner's services (dry cleaning, laundry, pressing) are taxed at the standard 20% VAT rate. As soon as payments are recorded on a till system, the business must use NF525-certified software (article 286-I-3° bis of the French tax code). This energy- and water-intensive activity calls for tight expense tracking and disciplined cash handling, with cash payments from a consumer capped at €1,000 per transaction.

A dry-cleaner combines labour-intensive services, heavy operating costs (energy, water, products) and a high volume of small payments, often in cash or by card. This profile imposes three accounting requirements: correct VAT, a compliant till, and granular tracking of variable costs.

Recently, the owner of two dry-cleaning shops consulted us after an inspection focused on revenue traceability and till-software compliance. The weak point: unsequenced receipts and an uncertified till. Here we cover the rules to secure before any audit.

Dry cleaning, laundry, and self-service launderette services fall under the standard 20% VAT rate. There is no reduced rate specific to these activities — they are ordinary services.

The intermediate 10% rate does not apply to an independent dry-cleaner. It applies to laundry only when it is an ancillary service to hotel accommodation (linen provided as part of a stay). A high-street dry-cleaner therefore charges all services at 20%.

In practice:

• dry cleaning of a garment: 20%;
• laundry and pressing: 20%;
• alterations and minor sewing: 20%;
• sale of accessories (covers, hangers): 20% (sale of goods).

Collected VAT is remitted according to the regime's frequency. Input VAT on energy, water, products and equipment is deductible once the business is VAT-registered, provided invoices are compliant.

The certified till-software obligation#

A dry-cleaner takes many small payments, often in cash. As soon as it records customer payments on till software or a till system, it must use a secure, certified device (NF525 certification or the publisher's individual attestation), under article 286-I-3° bis of the French tax code.

The device must meet four conditions, summarised as I.S.C.A.:

1. Inalterability: recorded data cannot be modified;
2. Security: each operation is traced and time-stamped;
3. Retention: data is retained and closed by period;
4. Archiving: entries are archived and retrievable on inspection.

The 2026 Finance Act reinstated the publisher's individual attestation as an alternative proof to certification by an accredited body. A non-compliant till exposes the business to a fine and to the loss of evidential value of its revenue.

Cash management#

A professional cannot accept more than €1,000 in cash for a service paid by a private individual (articles L112-6 and D112-3 of the Monetary and Financial Code). This ceiling is rarely reached in a dry-cleaner, but calls for discipline: a cash journal, regular bank deposits, and daily reconciliation between receipts and the cash float.

A dry-cleaner is a high-operating-cost activity. Three items dominate and must be managed closely.

1. Energy: electricity and gas power the cleaning machines, dryers and presses — often the largest item after payroll.
2. Water: consumption is significant, especially in laundry and wet cleaning.
3. Products and solvents: stain removers, detergents, dry-cleaning solvents.

To these variable costs are added depreciable equipment (machines, presses, spotting table, finishing tunnel), the rent of the commercial premises, and maintenance.

A dry-cleaner's margin rests on volume and on controlling the energy-and-water bill. A useful management rule is to track the ratio of energy + water to revenue every month: a sudden rise often signals an ageing machine, a leak, or an unfavourable energy tariff before it erodes the margin. Pricing by garment type, productivity per employee, and the share of value-added services (alterations, leather, household linen) complete the picture.

Dry-cleaner under the micro regime#

A small dry-cleaner may fall under the micro (BIC) regime. It then benefits from the VAT base exemption as long as turnover stays below €37,500 (with an upper tolerance of €41,250) for the services part. Under the exemption, the business charges no VAT but cannot recover input VAT either — rarely a good trade-off for such an energy-intensive activity. Accounting is then limited to a revenue book and purchase tracking.

Perchloroethylene phase-out and wet cleaning#

Since 2022, machines using perchloroethylene have been banned in premises adjoining dwellings. Many businesses have switched to wet cleaning or alternative solvents. These installations fall under classified-installation (ICPE) regulations (heading 2345) and may qualify for investment support. The new equipment is capitalised and depreciated; any equipment grant received is, where applicable, released to income over the depreciation period.

Franchised dry-cleaner#

Many dry-cleaners operate under a franchise brand. The entry fee paid to the franchisor is treated as an intangible asset, and the periodic royalties as operating expenses. Cost-centre tracking per outlet helps steer the business.

• Uncertified till: risk of a fine and rejection of the accounts. Check NF525 compliance or the publisher's attestation.
• Unsequenced revenue: each receipt must be numbered and closed daily. Unexplained cash differences invite audits.
• Unclaimed garments: sums collected in advance for services not yet collected must be tracked, and credit notes documented.
• E-invoicing: for business-to-business sales, electronic invoicing is being phased in (receipt from 1 September 2026).
• Wrong VAT rate: no reduced rate for an independent dry-cleaner; 20% on all services.

The real issue for a dry-cleaner is not the VAT rate, which is easy to apply, but the reliability of the cash chain and control of the energy/water pair. On the first point, a correctly configured certified till turns audit risk into managed routine: sequenced receipts, daily closures, a maintained cash journal. On the second, monthly tracking of consumption against revenue quickly reveals a drift before it damages the margin.

At Hayot Expertise, we set up a simple dashboard for these businesses: daily revenue, monthly energy consumption, and margin per service. Combined with a tool such as Pennylane or Qonto, it gives the owner a real-time view of profitability.

Hayot Expertise advice. First, make your till reliable: certified software, daily closures and an up-to-date cash journal protect you in an audit. Then track your energy + water / revenue ratio every month: in this trade, it is the indicator that signals a loss of profitability earliest.