Bar-tobacconist: commissions, tobacconist rebate and VAT

Quick answer. A bar-tobacconist's till is not its revenue. It blends four streams of different accounting nature: tobacco (paid through an 8.35% net rebate in 2026, with no VAT collected by the retailer), FDJ gaming (commission subject to 20% VAT, stakes collected on behalf of a third party), press (commission, cover price in a liability account, 2.1% VAT) and bar/food service (10% or 20% VAT). Reading the till total as revenue distorts margin, VAT and profit.

This article is a technical note focused on the accounting mechanics of the various forms of remuneration. For the full picture (licence, acquisition, customs, management), see our complete guide to bar-tobacconist accounting and our bar-tobacconist sector page.

A bar-tobacconist is not a homogeneous shop, and that is the source of most of the errors we correct. Under one counter coexist:

• a bar/food service activity (drinks, snacks);
• a tobacco distribution activity, whose price is set by the State;
• a gaming intermediation activity (FDJ, lottery, betting);
• a press distribution activity (newspapers, magazines).

The instinctive move — totalling the daily takings as a single revenue line — leads straight to a tax reassessment. The correct approach is to separate each stream at the till, then post it to the right account.

1. Tobacco: a rebate, not a margin#

The tobacconist does not set the price: tobacco is sold at the State-set retail price. The retailer is therefore not paid through a free commercial margin but through a rebate granted by the supplier (the Logista network).

According to the French Customs administration, the rates applicable from 1 January 2026 (mainland France, unchanged from 2025) are a gross rebate of 10.29% of the delivery amount, of which 8.35% is the net rebate actually credited to the retailer. The difference funds the licence fee (1.78%) and the tobacconists' annuity-scheme contribution (R.A.V.G.D.T., 0.16%), both remitted to the administration by the supplier.

Accounting consequence: on tobacco sales the retailer collects no VAT (it is settled upstream, the price being regulated). Its income is the net rebate alone. In practice, many firms record the net rebate received from Logista directly as a revenue item.

2. Gaming and FDJ: 20% commission, stakes in a liability account#

Article 261 E of the French Tax Code exempts games of chance and betting from VAT, except for the remuneration of organisers and intermediaries taking part in their organisation. In other words, the FDJ retailer's commission is itself subject to standard 20% VAT.

The decisive distinction concerns the stakes: when a player wagers EUR 20, that money does not belong to the retailer. It passes through them on behalf of the operator and is recorded in a liability account (class 4, e.g. 467 "FDJ"). Only the commission earned is revenue (class 7), subject to 20% VAT. Confusing the stake with the commission artificially inflates revenue and distorts VAT — this, together with the press, is the most common error.

3. Press: agency, cover price in a liability account, 2.1% VAT#

The press distributor acts as an agent for the distribution networks and publishers: titles are received on consignment, not purchased. The cover price therefore flows through a liability account (a split 467 account handles unsold copies and deferred returns). The distributor earns a commission, which is its only revenue. Press qualifies for the special 2.1% VAT rate. The commission rate depends on the title and the network: there is no single scale, and the distributor's statement is the reference.

4. Bar and food service: 10% or 20%#

This is the only stream where the retailer makes a genuine commercial margin. VAT here depends on the nature of the product, not merely on on-site consumption:

• food, snacks and non-alcoholic drinks consumed on site: 10% VAT;
• alcoholic drinks (beer, wine, spirits), on site or to take away: 20% VAT;
• takeaway food products: the reduced rate depending on the product and its packaging (5.5% or 10%).

On this single stream, a bar-tobacconist therefore applies several VAT rates on one ticket.

Only the net rebate (8.35%) stays with the retailer; the other two components never reach its income statement.

Receipt of an FDJ stake of EUR 20 (no revenue, no VAT):

Gaming commission of EUR 2 earned (revenue subject to 20% VAT):

The logic is identical for the press, except that the commission falls under 2.1% VAT and the cover price stays in a liability account until the sale or the return of unsold copies.

As soon as a bar-tobacconist records payments from private customers, it must use a secure, certified cash-register system (VAT anti-fraud requirement, CGI art. 286-I-3° bis). Configuration drives the whole reliability of the accounts:

• one sales family per stream: tobacco, gaming, press, bar;
• the distinct VAT rates correctly assigned (0% collected on tobacco, 20% on gaming commissions, 2.1% on press, 10%/20% on the bar);
• retention of the transaction journal and of the statements (Logista, FDJ, press networks), which are your supporting evidence in case of audit.

• Totalling the till as a single revenue line. The mother of all errors: it erases the distinction between funds held for third parties and own revenue.
• Confusing FDJ stakes with commissions. Stakes are liability accounts (467); only the commission is revenue, taxed at 20%.
• Inventing VAT on tobacco. The retailer collects no VAT on tobacco.
• Applying 20% to the press. Press is 2.1%; only the distributor's commission is taxed.
• Serving alcoholic drinks at 10%. Alcohol remains at 20%, including on site.

In practice, the bar-tobacconist files that go wrong almost always share the same root cause: a till that is not configured by stream, and accounting that does not separate liability accounts from revenue. We supported a buyer in the Paris region who believed he was achieving excellent revenue: in reality, nearly a third of his "takings" were gaming stakes (a liability account), and his tobacco only earned him the net rebate. Rebuilding his chart of accounts revealed a margin very different from the one he assumed — and avoided a VAT reassessment on misclassified press.

Hayot Expertise guidance. Before opening or taking over a bar-tobacconist, ask your supplier for the detailed rebate (net, licence fee, R.A.V.G.D.T.) and build, with your accountant, a till matrix by stream. Always keep your Logista, FDJ and press statements: they are your accounting evidence. A few hours of setup at the start, for instance in a tool such as Pennylane or Tiime, save years of restatements. For the setup, see our bookkeeping and review and tax support services.