Fiscal subject related
The new regulation, which is part of the law on the fight against waste and the circular economy, will affect receipts produced in sales areas and establishments receiving the public, tickets issued by automatic machines, bank card tickets, vouchers, and promotional or discount tickets. Consumers will have to explicitly request a printed receipt from the merchant, who will also have to inform them of this possibility through a display at the place where the payment is made.
This reform aims to reduce the environmental impact of paper receipts, which amount to 30 billion printed each year in France. Paper receipts also contain dangerous substances such as bisphenol A or S, which can have harmful effects on health. According to the French government, this measure will save 12,000 tons of paper and 220 million euros per year.
However, some exceptions will apply to the end of systemic receipt printing. The following receipts will still be printed automatically after August 1, 2023:
- Receipts for the purchase of so-called ‘durable goods’, which mention the existence and duration of the legal guarantee of conformity. This applies to household appliances, computer equipment, or mobile phones, for example.
- Bank card tickets relating to canceled or credited transactions
- Tickets issued by machines whose preservation and presentation are necessary to benefit from a product or service
- Cash receipts or other billing documents printed by non-automatic weighing instruments
For retail receipts, the law that will ban the systematic printing of paper receipts from August 1st, 2023, does not specify that retailers have to offer e-receipts as an alternative. However, it is recommended that retailers do so, as it can provide some benefits for them and their customers. If a customer does not want a printed receipt and the retailer does not offer e-receipts, the customer can leave without a receipt, but the retailer will still have to keep a record of the transaction for tax purposes. This is not illegal under French law, as long as the retailer still offers a receipt to the customer and keeps accurate records of the transaction.
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