Chapter II: Restaurant vouchers

The Commission nationale des titres-restaurant is responsible for : 1° granting assimilation to the profession of restaurant owner to persons, companies or organisations that meet the conditions laid down in article R. 3262-4 and articles R. 3262-26 to R. 3262-32; 2° Noting cases where restaurateurs, persons, companies, similar bodies or fruit and vegetable retailers have ceased their activity or no longer meet the conditions giving entitlement to reimbursement of meal…

To enable the commission to carry out the control mission provided for in 8° of article R. 3262-36, each company or undertaking issuing meal vouchers must send the commission secretariat the annual report drawn up by the chartered accountant designated in article R. 3262-33. Each month, the company or firm also sends the commission: 1° A summary statement of the number of meal vouchers issued and redeemed during the previous…

At the request of the commission, the company or firm issuing meal vouchers shall send the secretariat:1° A summary statement of the restaurant owners and organisations or firms, fruit and vegetable retailers who, in a given district during a given period, have presented vouchers for reimbursement;2° Any accounting or commercial document likely to justify the regularity of the operations.

The Commission may have a chartered accountant carry out audits of issuing companies and specialised issuers at any time.