Section 1: Conditions of issue and validity

Restaurant vouchers can be issued in paper or dematerialised form.

Luncheon vouchers issued on paper must include the following information in clearly visible characters: 1° The name and address of the issuer; 2° The name and address of the bank to which the vouchers are presented for reimbursement by restaurant owners or fruit and vegetable retailers; 3° The value of the voucher in full discharge of its obligations; 4° The calendar year of issue; 5° The number in a continuous…

When meal vouchers are issued in dematerialised form, the following provisions apply: 1° The information provided for in 1° and 2° of article R. 3262-1-1 appears clearly on the physical medium of the dematerialised payment. If the payment is made from terminal equipment, within the meaning of 10° of Article L. 32 of the French Post and Electronic Communications Code, used by the employee and incorporating an electronic payment function,…

The information provided for in 1° to 5° of article R. 3262-1-1 of article R. 3262-1 is affixed to the front of the voucher issued on paper by the issuer. The information provided for in 6° of article R. 3262-1-1 is affixed by the restaurant owner or the fruit and vegetable retailer at the time of acceptance of the voucher issued on a paper medium.

Meal vouchers issued in accordance with the provisions of this chapter are exempt from stamp duty.