In 2025, a simple receipt from your bakery is much more than proof of purchase for the customer; it is a document governed by strict French legal and tax requirements. For artisan bakers, compliance is not optional, especially with the new regulations on cash register software. Here is a complete overview of the mandatory information and the new rules to follow.
Mandatory information on each receipt
To be compliant, each receipt issued by a bakery must include several clear and precise details, ensuring traceability and transparency for every transaction.
- Receipt number: Unique to each transaction, it allows easy retrieval of a specific sale in the accounting records.
- Name and address of the merchant: The bakery’s full identity and address must be clearly displayed to identify the seller.
- Date and time of the transaction: An accurate timestamp is essential to place the sale in time.
- Description of products: Each product sold (croissant, baguette, pastry) must be clearly described to avoid any confusion.
- Unit price and quantity: The receipt must show the price of each item as well as the quantity purchased.
- Amounts excluding VAT and including VAT: The distinction between the net amount and the tax-inclusive amount is a bookkeeping requirement.
- Applicable VAT rate: The Value Added Tax rate must be specified for each product. If different rates apply (for example, for dine-in or takeaway), this distinction must be explicit.
- Discounts or reductions: Any discount applied at the time of sale must be clearly stated on the receipt.
- Payment method: It is necessary to indicate whether payment was made by credit card, cash, cheque, or another method.
- Transaction number: Particularly for electronic payments, this unique operation number is key information.
It should be noted that the mention of the statutory conformity guarantee, although mandatory on certain receipts, generally does not apply to perishable goods sold in bakeries, but rather to goods such as household appliances or IT equipment.
The key requirement of 2025: Certified cash register software
The main regulatory change for 2025 concerns payment systems. From September 2025, all merchants, including bakers, who are subject to VAT and use cash register software, must use a system certified by an accredited body (such as NF525 or LNE).
Until now, a simple certificate of conformity from the software provider could suffice. This measure is now obsolete. This major change aims to strengthen the fight against VAT fraud by ensuring the unalterability, security, storage, and archiving of transaction data. In the event of an inspection, the merchant faces a fine of €7,500 per uncertified software.
In line with these regulatory developments, it is also important for bakers to stay informed about new rules regarding packaging taxes in bakeries.
What the regulation requires
Beyond the required information, certain rules on issuing and keeping receipts must be observed:
- Issuing the receipt: In accordance with the anti-waste law, receipts are no longer automatically printed. However, they must be issued to the customer for any purchase equal to or greater than €25 (including VAT). Below this threshold, the receipt must be printed and provided at the customer’s explicit request.
- Record keeping: It is essential for the baker to keep a copy of each receipt. These copies are essential accounting records that must be available in the event of a tax or administrative inspection.
In summary, strict attention is required for issuing bakery receipts. From the accuracy of each detail to the certified compliance of cash register software in 2025, every element matters to remain compliant with the law.
