Management of restaurant bills

[svanteschubert]

Background

French Use Case n°28: Managing restaurant bills

In principle, restaurant bills to a taxable person fall within the scope of electronic invoicing, but there is an administrative tolerance for bills under €150 excluding VAT.

• Notes under €150 excluding VAT may not include customer identification details.

• When the amount of the service is less than €25 and the customer (non-merchant) does not request it

  If requested, the service provider is not obliged to issue a note.

To take this tolerance into account, the following solution has been adopted:

• E-reporting of transactions under €150 excluding VAT (including those under €25) by transmission of the

  daily global data, unless expressly requested by the taxable customer.

• E-invoicing mandatory for notes over €150 excluding VAT to a taxable person.

Management of a note with a non-taxable customer :

Figure 28: Managing restaurant bills

Management of a note for which the customer is liable but not determined as such at the time of the transaction, or

less than €150 excluding VAT :

Figure 29: Transaction data declaration for notes under 150 euros

Management of a bill for which the customer is a taxable person, designated as such, or bills in excess of €150 excluding VAT:

Figure 30: Issuing/transmitting an electronic invoice for bills over 150 euros

NOTE: The above text was taken from case no. 28 of the PDFs - originally from the French government site: https://www.impots.gouv.fr/specifications-externes-b2b (see uses cases V2.2 & our translated use cases V2.3)

[edmundgray]

This seems an issue for eReceipt and so out of scope