CHAPTER II RESTAURANT TITLES
Chapter II Restaurant vouchers
Section 1 Conditions of issue and validityArticle R. 3262-1
Meal vouchers include, in very visible characters, the following information:
1 ° The name and address of the issuer;
2 ° The name and address of the person of the banking establishment to whom the vouchers are presented for reimbursement by the restaurateurs;
3 ° The amount of the discharge value of the security;
4 ° The calendar year of issue;
5 ° The period of use by the beneficiary employees, as defined in article R. 3262-5;
6 ° The number in a continuous series of numbers characterizing the
7 ° The name and address of the restaurant owner where the meal was consumed.Article R. 3262-2
The information provided for in 1 ° to 4 ° and 6 ° of article R. 3262-1 are affixed to the front of the security by the issuer.
The employer indicates, before handing over the securities to the employees, the period of use mentioned in 5 ° of this same article if it has not been affixed by the issuer.
The information provided for in 7 ° are affixed by the restorer when the title is accepted.Article R. 3262-3
Meal vouchers issued in accordance with the provisions of this chapter are exempt from stamp duty.
Section 2 UseArticle R. 3262-4
Meal vouchers can only be used in restaurants regularly serving a meal in accordance with the price and composition conditions set by order of the Minister responsible for the economy and finance.Article R. 3262-5
Meal vouchers can only be presented in payment for a meal to a restaurant owner during the calendar year and the period of use to which they mention.
The period of use cannot be less than one month, nor exceed one quarter. It begins on the first day and ends on the last day of a month, bimonthly or quarter of the calendar year in question.
The securities not used during this period and returned by the beneficiary employees to their employer at the latest during the following fortnight are exchanged free of charge against an equal number of securities valid for the subsequent period.Article R. 3262-6
Meal vouchers issued or acquired by a company can only be used by the employees of that company.Article R. 3262-7
A single employee can only receive one meal voucher per meal included in his daily work schedule. This title can only be used by the employee to whom the employer has given it.Article R. 3262-8
Meal vouchers cannot be used on Sundays and public holidays, unless they clearly bear a statement to the contrary affixed by the employer, under his responsibility, for the exclusive benefit of employees working on those same days.Article R. 3262-9
Meal vouchers can only be used in the department where the beneficiary employees work and in neighboring departments, unless they clearly bear a statement to the contrary affixed by the employer, under his responsibility, for the benefit exclusive of those employees who, by virtue of their duties, are called upon to travel long distances.Article R. 3262-10
The same meal cannot be paid for with several meal vouchers.Article R. 3262-11
The employee who leaves the company gives the employer, at the time of his departure, the meal vouchers in his possession. He is reimbursed for the amount of his contribution to the purchase of these securities.
Section 3 Conditions of reimbursementArticle R. 3262-12
When the employer has acquired his meal vouchers from a specialized issuer, he can obtain from the latter during the month following the period of use the exchange of his unused vouchers by paying only the commission normally received. by the issuer when selling these securities.
In this case, the amount of the commissions corresponding to the securities whose non-use is the responsibility of the employees is reimbursable by the latter to the employer.Article R. 3262-13
Pursuant to the provisions of Article L. 3262-5, the equivalent value of lost or expired meal vouchers is paid to the issuer by the banking establishment which maintains its meal voucher account.
The issuer is authorized to make a withdrawal from this sum, the maximum rate of which is set by order of the Minister responsible for the economy and finance, and which is intended to cover the distribution costs incurred by the application of the lump sum at a flat rate. Article R. 3262-14 and the costs ofArticle R. 3262-14
When the issuer is the employer mentioned in 1 ° of article L. 3262-1, he pays the available balance after the deduction provided for in article R. 3262-13 to the works council if there is one. one or, failing that, allocates it within six months to the budget for social and cultural activities of his company.
In the case of a specialized issuer mentioned in 2 ° of the same article, it distributes this balance between the works councils of the companies which have purchased securities from it or, failing that, between these companies themselves, to due proportion of securities purchases made during the issuance period of lost or expired securities. In the absence of a works council, each company uses the balance due to it in accordance with the provisions of the first paragraph.Article R. 3262-15
In the absence of a legitimate reason justifying a delay in presentation and when the meal vouchers are presented after the assessment mentioned in the second paragraph, their amount cannot be reimbursed to the restaurant owner by charging to the account opened in application of article L. 3262-2.
The methods and frequency of the assessment of the amount of expired meal vouchers are set by order of the Minister responsible for the economy and finance.
Section 4 Operation and control of meal voucher accounts
Sub-section 1 OperationArticle R. 3262-16
The banking establishment which opens one of the meal voucher accounts provided for in Article L. 3262-2 provides the holder of this account with a certificate of opening of an account in triplicate.
The account holder gives one of these copies to the tax director to whom he reports and the second to the National Commission for meal vouchers mentioned in section 5. A receipt for these remittances is issued.Article R. 3262-17
The banking establishment sends monthly to the National Commission for meal vouchers the statement of all movements of funds affecting meal voucher accounts, with the exception of only payments to restaurateurs and similar.Article R. 3262-18
When the banking establishment which maintains the account has the meal voucher formulas drawn up to be used by the issuer holding this account, these formulas are only returned to the issuer after payment to this account of an equal provision. at the discharge value of the securities.Article R. 3262-19
Meal vouchers are payable directly to restaurateurs by the banking establishment which keeps the account of the issuer.
Before proceeding with the payment, the paying agency ensures, in accordance with the terms set out in Articles R. 3262-26 to R. 3262-31, that the presenter exercises the profession of restaurateur, hotelier restaurateur or an assimilated activity provided for. in the second paragraph of Article L. 3262-3.Article R. 3262-20
In companies with more than twenty-five employees, when the employer himself issues his securities, he pays to the credit of his account, within a maximum period of eight days from the transfer of the securities to the employees, all of the funds corresponding to the discharge value of these securities.Article R. 3262-21
When the securities are issued by a specialized company, it can only accept payments corresponding to the discharge value of these securities.
These payments are made:
1 ° Either by direct transfer to a meal voucher account;
2 ° Or by means of specially crossed bank checks designating the banking establishment where the account is opened and bearing the words “meal voucher account”.Article R. 3262-22
The issuance of securities by a specialized issuer is subject to:
1 ° Either the establishment of a provision equivalent to the discharge value of the securities sold;
2 ° Or the simultaneous payment of meal vouchers in accordance with article R. 3262-21.
In the event of a check that remains unpaid, the corresponding provision is immediately restored.Article R. 3262-23
A specialized issuer is authorized to have several meal voucher accounts opened in several banking establishments. He can make transfers from one account to another.Article R. 3262-24
Under the responsibility of the specialized issuer, the sums credited to meal voucher accounts may be the subject of temporary investments provided that their amount remains immediately realizable at any time for its initial nominal value.Article R. 3262-25
The vouchers are presented for reimbursement by the restaurateurs to the issuer. The latter gives an order to the banking establishment which maintains its account to make the payment by debiting this account.
This payment is made by means of either bank transfers or checks issued or transferred by this establishment.
Payment is made within a period which may not exceed twenty-one days from receipt of the security for settlement.
Sub-section 2 Condition for exercising the profession of restaurateur or assimilatedArticle R. 3262-26
The exercise of the profession of restaurateur required by the provisions of article L. 3262-3 is verified by the National Commission for meal vouchers mentioned in section 5 according to the notoriety information available to it and if necessary by reference to the business activity number adopted by the National Institute for Statistics and Economic Studies (INSEE) and by the unions for the recovery of social security contributions (URSSAF).Article R. 3262-27
People, companies or organizations that offer for retail sale, on a regular basis and at least six months a year, immediately consumable food preparations without being in possession of the activity code number granted to restaurateurs and hoteliers restaurateurs can be assimilated to the latter, on condition ofhave sent by registered letter with acknowledgment of receipt to the committee a complete file, the composition of which is fixed by a joint decree of the ministers responsible for the economy and trade.Article R. 3262-28
People, companies or organizations that only provide home porterage or meal delivery services cannot benefit from the assimilation to the activity of restaurant owner.Article R. 3262-29
When the file sent by the applicant for assimilation to the profession of restaurateur is complete and it follows that the person concerned meets the conditions set out in article R. 3262-27 to benefit from this assimilation, the commission sends him a certificate by registered letter with acknowledgment of receipt.
Upon receipt of this certificate, assimilation is deemed to be granted.Article R. 3262-30
When the file is not complete, the committee sends the applicant for assimilation a registered letter with acknowledgment of receipt mentioning the missing supporting documents to be produced within one month of receipt of this registered letter. If the additional documents requested are not sent within the time limit, assimilation is deemed to be refused.
Upon receipt of the additional documents requested, if the person concerned meets the conditions set out in article R. 3262-27, the committee sends him a certificate by registered letter with acknowledgment of receipt.
Upon receipt of this certificate, assimilation is deemed to be granted.Article R. 3262-31
When, within a period of one month following the date of receipt of the file appearing on the notice of receipt, the committee has not sent the applicant for the assimilation a certificate of complete file or has not requested the production of missing supporting documents, assimilation is deemed granted.Article R. 3262-32
For the application of 2 ° of article R. 3262-36, persons, companies or organizations assimilated to restaurateurs again send to the secretariat of the committee, within thirty days at the end of a period of twelve months following the date. to which assimilation is deemed to have been granted to them, the documents in the file referred to in article R. 3262-27, updated on the expiry date of the twelve-month period,in order to justify their activity of selling immediately consumable food preparations under the conditions defined in this same article.
In the absence of having satisfied the obligation provided for in the first paragraph, persons, companies or similar organizations no longer benefit from the assimilation to restaurateurs.
Sub-section 3 Management controlArticle R. 3262-33
The meal voucher issuer calls on a chartered accountant responsible for verifying at least once a year the transactions carried out by this issuer.
The findings of this accountant are recorded in a report that the issuer makes available to any control officer.Article R. 3262-34
By way of derogation from article R. 3262-33, if the securities are issued by the employer and there is a works council, the latter controls the management of the funds.Article R. 3262-35
An order of the Minister in charge of the economy and finance determines the methods of application of articles R. 3262-33 and R. 3262-34.
Section 5 National Meal Vouchers Commission
Sub-section 1 MissionsArticle R. 3262-36
The National Commission for Meal Vouchers is responsible for:
1 ° Granting assimilation to the profession of restaurateur to persons, companies or organizations that meet the required conditions;
2 ° To note the cases where restaurateurs or similar persons, companies or organizations have ceased their activity or no longer meet the conditions giving entitlement to reimbursement of meal vouchers;
3 ° To verify the exercise of the profession of restaurateur in accordance with the provisions of article R. 3262-26;
4 ° To gather the information relating to the conditions of application of this chapter and to transmit it to the competent administrations;
5 ° To provide the issuers and users of meal vouchers with the practical information they may need;
6 ° To facilitate the agreement of the interested parties on the improvements that can be made to the issuance and use of meal vouchers;
7 ° To study and transmit to the administration the proposals for modifying the regulation of meal vouchers;
8 ° To exercise control over the operation of meal voucher accounts opened by issuing companies in order to ensure that the obligations imposed on them as well as those of restaurateurs and similar organizations or companies are met.Article R. 3262-37
To enable the commission to exercise the control mission provided for in 8 ° of article R. 3262-36, each company or company issuing meal vouchers sends the commission’s secretariat the annual report drawn up by the chartered accountant designated in article R. 3262-33. It also communicates to it, each month:
1 ° A summary of the entries and exits of meal vouchers during the past month;
2 ° A summary of the movements that affected, during the same month, the funds held under meal voucher accounts.Article R. 3262-38
At the request of the committee, the company or company issuing meal vouchers sends to the secretariat:
1 ° The summary statement of restaurateurs and organizations or companies which, in a given district during a given period, presented redemption securities;
2 ° Any accounting or commercial document capable of justifying the regularity of transactions.Article R. 3262-39
The commission can have checks carried out at any time by a chartered accountant on issuing companies and specialist issuers.
Sub-section 2 Organization and operationArticle R. 3262-40
The National Commission for Meal Vouchers includes representatives of representative organizations of employers and employees, restaurant associations and companies whose main activity is the issue of meal vouchers.Article R. 3262-41
The composition and functioning of the commission are determined by a joint decree of the ministers responsible for labor and the economy and finance.Article R. 3262-42
The members of the commission are not remunerated.Article R. 3262-43
The secretariat of the commission is provided by the services of the minister responsible for the economy and finance.
The secretary general is appointed in agreement with the minister in charge of labor.Article R. 3262-44
The commission is assisted by one or more accountants and appointed, on its proposal, by joint order of the ministers responsible for labor and the economy and finance.Article R. 3262-45
The commission may set up in a department or a group of departments advisory committees whose composition is similar to its own.
Section 6 Criminal provisionsArticle R. 3262-46
Disregarding the provisions of the first and third paragraph of article L. 3262-2, of article L. 3262-3 and of the second paragraph of article L. 3262-5, is punishable by fine foreseen for contraventions of the fourth class.
The same applies to breaches of the provisions of articles R. 3262-1, R. 3262-2, R. 3262-4 to R. 3262-11, R. 3262-16, R. 3262-17, R. 3262 -20 to R. 3262-25, R. 3262-33 to R. 3262-35 and R. 3262-37 to R. 3262-39 as well as obstacles to the exercise of the control mission assigned to the commission provided for in article R. 3262-36.