Open a bed and breakfast
Verified 21 May 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
How to open a bed and breakfast? This tourist accommodation can be considered as a commercial activity (or agricultural if it is located on a farm). The declaration of activity is mandatory regardless of the amount of income generated. We explain all the steps to be taken.
Description
A bed and breakfast is defined as a furnished room with the inhabitant in order to welcome tourists for a fee.
It offers accommodation for one or more nights.
It must be accompanied by benefits following:
- Reception of customers in person by the rental company
- Breakfast included in the service of each night, served by the renter
- Supply of linen (toilet and sleeping) and its replacement according to the number of nights booked
- Direct or indirect access to a toilet and a bathroom
- Regular cleaning of premises.
The capacity must not exceed 5 bedrooms or 15 customers simultaneously.
The designation ‘bed and breakfast’ may be used only if these conditions are met. Otherwise, the term ‘homestay’ should be used.
Rental conditions
Benefits, supplies, capacity
Access to water and sanitary facilities in any tourist accommodation
Cleanliness and maintenance of premises
How many customers can be accommodated?
The activity of bed and breakfast is limited to 5 bedrooms and to 15 customers at the same time.
Beyond 5 rooms or 15 guests simultaneously, the name of guest room can not be used. The accommodation activity is then subject to the name « homestay rooms ». Other rules apply, equivalent to those in force in the hotel industry.
When the authorized capacity is exceeded, the regulations for facilities receiving the public (LES) must be followed. These The rules for ERPs are then stricter in terms of security, fire and accessibility for disabled people.
The host that mistakenly uses the name " bed and breakfast » may be penalized for deceptive marketing practice (fine up to €300,000 and 2 years imprisonment for a natural person, or fine up to €1 500 000 for a legal person).
Where should the bed and breakfast be located?
City planning rules
The room must be located in thedwelling of the host, either in the premises or on its land.
If it is a bed and breakfast with a farmer, the premises must be located on the agricultural land or at the host.
In case of construction or renovation of a building in order to rent a bed and breakfast, it is worth checking the city planning permissions, in particular by consulting the local urban plan (PLU) of the commune. The PLU makes it possible to know whether the land is constructible or not, whether or not it is located in a flood zone or in a protected zone (for example in Natura 2000 area).
If the accommodation is located in a condominium, the hosting provider must in advance check that the condominium by-law does not prohibit the exercise of any commercial activity of tourist rental. It must also informed the trustee of the presence of a tourist rental in the condominium as soon as it has been the subject of a declaration in the town hall.
FYI
The premises dedicated to the bed and breakfast remain at residential use. They do not become premises for professional and commercial use. They say they don't change their destination.
Bathroom and sanitary facilities
Each room must give access (directly or indirectly) to a bathroom and to one WC.
It must have at least 1 bathroom and 1 sanitary for 5 people.
Condominium by-law: mention of the authorization or prohibition of rental of furnished tourism in the condominium
Benefits, supplies, capacity
What should be the dimensions of the room?
The minimum area on the floor of the room, excluding sanitary facilities, must respect the following dimensions:
- For 1 person: 7 m2
- For 2 persons: 9 m2
- For 3 persons: 14 m2
- For 4 people: 18 m2
Beyond 4 people, in addition to the 18 m2 minimum mandatory, add 5 m2 per additional person and the volume of air per person occupying the room must be 11 m3 minimum.
Obligation of energy decency on rented second homes
From 2034, the second homes being the subject of a rental in bed and breakfast must reach at least the class D from DPE: titleContent (therefore between classes A and D).
This obligation will not apply to guest rooms located in the main residence of the renter.
A bed and breakfast must offer at least 3 of the following 4 services:
- Reception, reception of customers, in person by the renter
- Breakfast included in the service of each night, served by the renter
- Supply of linen (toilet and sleeping) and its replacement according to the number of nights booked
- Regular cleaning of premises.
The host can be sanctioned if he does not meet these conditions and if he mistakenly uses the name "bed and breakfast".
If the bed and breakfast is managed by a agricultural holding, it must be an extension of this activity while remaining accessory.
For tax purposes, ancillary activity is defined as follows: the annual average of the revenues from the accommodation activity over the previous 3 calendar years must not exceed 50% the annual average of the revenue from agricultural activity, or exceed €100,000.
It must also offer a service in link to the holding. For example, products from the farm can be served at breakfast, leisure activities or educational visits can be offered (horse riding, farm visit, etc.).
Reception and reception of customers
The rental in bed and breakfast is based on conviviality, sharing. The reception of customers must be done in person by the renter.
The reception provides for theorientation from customers to their accommodation.
It must include theinformation on the arrangements for access to equipment and services annexes available during their stay.
The welcome also consists in the presentation of the rules from operation of the establishment (a welcome booklet for example).
Warning
It is not possible to provide the keys via a key box alone.
Breakfast
The host chooses the place where breakfast will be served, individually or collectively.
Breakfast can be served either in the furnished premises provided to the customer, or in a common room equipped for the consumption of food on site. This space must be located in the building or complex.
There may be a delay between ordering breakfast and its actual service.
The renter can also use a pre-order system available to customers from a local bakery.
The host must serve breakfast in person to its guests.
Please note
The service cannot be reduced to the provision of an automatic food dispenser.
Supply of laundry
The supply of clean linen (bed sheets, duvet cover, bath towels, pillow cases, etc.) must be ensured at the beginning of the stay.
Its regular renewal must be proposed by the hosting provider.
The condition is satisfied when the stay includes a maximum of 5 nights. When the stay is for a period of one week or more (7 days or 6 consecutive nights), the linen must be changed.
The provision of a laundry, without renewal of linen by the renter, is not enough.
Regular cleaning of premises
Cleaning of the premises must be carried out before beginning of the stay of the customer.
It must be proposed to the customer on a regular basis during his stay.
This regularity is assessed according to the length of the client's stay and the usual hygiene standards in the accommodation sector.
A cleaning weekly premises are thus considered to be sufficient. When the stay lasts maximum 5 nights consecutive cleaning can be carried out only at the beginning of the stay. If the duration exceeds 5 nights, the cleaning must be renewed.
On the other hand, the mere provision of cleaning equipment to the customer is not sufficient to fulfill the condition of cleaning the premises.
The service of a table d'hôtes is not regulated but a ministerial response specifies the rules to be followed.
Moreover, the circular of 23 december 2013 always applies and specifies that consumer protection, particularly in the context of a table d'hôtes service, must be as high as that required in a hotel or restaurant.
Conditions to be fulfilled for the meal service
Only breakfast is a mandatory service.
The lessor may, however, propose to serve and share a meal with his guests, called table d'hôtes.
This service is optional. It is billed in supplement.
The price of the table d'hôtes service, including drinks, must be displayed.
This meal can be served at noon or in the evening, at the convenience of the renter and that of the customer.
Offering a table d'hôtes requires respecting the 4 rules following:
- Single menu (the customer cannot choose his starter, dish or dessert)
- Service only to the occupants of the guest rooms
- Single dining table for all guests
- Cuisine preferably made with local products.
Please note
Tenants of a cottage or other type of accommodation that would not be a bed and breakfast cannot be offered a table d'hôtes, except to become a restaurant. In which case the regulation is different, in particular more stringent in terms of safety, hygiene, etc.
Conditions to be fulfilled for the possible service of alcohol
Alcohol service should be carried out only during meals. To be authorized, the operator must have an operating permit and a license.
Operating license
If the bed and breakfast offers alcohol (regardless of the degree of alcohol, for example beer, cider or perry), the renter must follow a training 7 hours (on a single day). Its duration is shorter than the training for future restorers.
This training focuses on the prevention of risks related to alcohol consumption.
It provides a certificate that is valid operating license with the words ‘ rent of bed and breakfast ».
The license obtained is valid for 10 years. After this period, the lessor must take the training again to renew his license.
License
As with all beverage outlets, the operator must be licensed.
This can be either the « small restaurant license » (authorizing the service of alcohols up to 18 degrees); or the restaurant license (all alcohols).
To do this, the operator must make a prior declaration to the town hall:
Declaration of a restaurant or beverage outlet to be consumed on site or to take away
Hygiene rules
Any proposal of food to the guests of the bed and breakfast, obliges to respect rules of hygiene, just like for a catering activity in general: drinking water supply, cleanliness of surfaces and utensils, hand washing, etc.
The renter of bed and breakfast is, however, exempt from thefood hygiene in commercial catering.
Details particularly on the tables d'hôtes and hygiene
A bed and breakfast is always a tourist accommodation unclassified.
Indeed, for the guest rooms, there is no classification according to the official accreditation system (stars) that applies to hotels, campsites and furnished accommodation.
However, there are many possible private labeling procedures (brands, charters, labels).
Formalities and taxation
Before starting the rental of a bed and breakfast, you must make the declaration with the town hall where the rental is located.
For this, you must use the cerfa form n°13566 next:
Declaration in town hall of rental of bed and breakfast
If you do not make this statement, you risk a violation of €450.
Any changes to the information provided must be redeclared using the same online service.
Mandatory declaration in town hall for guest rooms: article L324-4
Prior declaration and compulsory teleregistration procedure with the town halls for furnished tourist accommodation
The activity of bed and breakfast is considered as a commercial activity, regardless of the amount of revenue generated (even if it is low or equal to zero).
The activity must therefore be registered as a commercial company.
Before completing the registration formality, you must have choice of legal form COMPANY (business or).
Registration is done online on the website of the Window of company formalities.
The company is listed in the Trade and businesses Register (RCS) and the National Register of companies (RNE), just like any other company.
The registrant receives a Siren number.
Renting a bed and breakfast without being registered is a offense for concealed work.
The judge can then issue an injunction to register your activity.
Moreover, if you voluntarily give inaccurate information during this registration, you risk up to €4,500 a fine and six months' imprisonment.
The rules governing the taxation of income generated by a bed and breakfast are different depending on the year in question.
Rental income generated in 2024, 2025 and 2026 is not subject to the same threshold benefits nor at the same rate oftax abatement.
Please note
If the rental of bed and breakfast is carried out by a agricultural holding, rental profits must be declared as agricultural profits accessories. For more information, please contact the Chamber of Agriculture.
The turnover generated from 1er January 2026 (and reported in 2027) is subject, for the application of the micro-entrepreneur tax system (micro-fiscal), to new thresholds, the amount of which is set by the Finance Law for 2026.
The thresholds presented are those applicable for profits generated in 2026, 2027 and 2028.
We present you the new thresholds.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Revenues 2025
Depending on the amount and the option chosen, income may be subject to different tax regimes. It can be either the micro-BIC: titleContent or the actual system of taxation.
Rental income not exceeding € 77,700
The micro-dietBIC: titleContent applies unless you opt for the actual plan.
Micro-BIC regime
If you rent a bed and breakfast and your annual revenue collected in 2025 do not exceed €77,700, the scheme micro-BIC (micro-company) is automatically applicable.
The taxable profit is equal to the revenue less a flat-rate allowance for 50%. Charges cannot be deducted.
You must declare your turnover on autoentrepreneur.urssaf.fr (even if it is zero). This declaration must be made from 90 days minimum after the start of your activity.
If you want to pay your taxes and social contributions at the same time, you can opt for the mandatory lump sum payment (under certain conditions of income of the tax household). For more details on reporting your turnover, please see the following page:
Actual tax regime
If you rent a bed and breakfast and your annual revenue collected in 2025 do not exceed €77,700, you can choose the actual diet.
The option must be exercised before the 2024 tax filing deadline (spring 2025).
It is then automatically renewed every year, unless you waive it.
You must determine your net taxable income by deducting the fees and charges from your income.
In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.
You can deduct the deficit from your overall income only if you are renter in furnished professional.
To declare your turnover, you must make a declaration on the website impots.gouv.fr.
This declaration must be made to the later 15 days after the 2nde working day after 1er May.
All detailed explanations are available on the following page: Industrial and commercial profits (BIC): real tax regime.
If your recipes are less than €760, you will not pay any tax.
Rental income exceeding €77,700
The micro-dietBIC: titleContent cannot apply unless it is 1re or the 2e year of exceeding the ceiling. Beyond 2 years of overrun, the actual tax regime applies.
If you rent a bed and breakfast and your annual revenue in 2025 exceeds €77,700, the so-called actual benefit applies.
You must determine your net taxable income by deducting the fees and charges from your income.
In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.
You can deduct the deficit from your overall income only if you are renter in furnished professional.
FYI
If it's 1re or the 2e The year you exceed this limit, you can benefit from the micro-BIC plan for an additional year. The taxable profit is equal to the revenue less a flat-rate allowance for 71%. Charges cannot be deducted.
For more information on exceeding the turnover threshold, you can consult the relevant page: What consequences for a micro-entrepreneur who exceeds the turnover thresholds?
To declare your turnover, you must make a declaration on the website impots.gouv.fr.
This declaration must be made to the later 15 days after the 2nde working day after 1er May.
All detailed explanations are available on the following page: Industrial and commercial profits (BIC): real tax regime.
Revenues 2026
Depending on the amount and the option chosen, income may be subject to different tax regimes. It can be either the micro-BIC: titleContent or the actual system of taxation.
Rental income not exceeding €83,600
The micro-dietBIC: titleContent applies except in the case of an option for the actual scheme.
Micro-BIC regime
If you rent a bed and breakfast and your annual revenue collected in 2025 and 2024 have not exceeded €83,600, the scheme micro-BIC (micro-company) is automatically applicable in 2026.
The taxable profit is equal to the revenue less a flat-rate allowance for 50%. Charges cannot be deducted.
You must declare your turnover on autoentrepreneur.urssaf.fr (even if it is zero). This declaration must be made from 90 days minimum after the start of your activity.
If you want to pay your taxes and social security contributions at the same time, you can opt for the mandatory lump sum payment (under certain conditions of income of the tax household). For more details on reporting your turnover, please see the following page:
Actual tax regime
If you rent a bed and breakfast and your annual revenue collected in 2025 have not exceeded €83,600, you can choose the actual scheme for the year 2026.
The option must be exercised before the 2025 tax filing deadline (spring 2026).
It is then automatically renewed every year, unless you waive it.
You must determine your net taxable income by deducting the fees and charges from your income.
In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.
You can deduct the deficit from your overall income only if you are renter in furnished professional.
To declare your turnover, you must make a declaration on the website impots.gouv.fr.
This declaration must be made to the later 15 days after the 2nde working day after 1er May.
All detailed explanations are available on the following page: Industrial and commercial profits (BIC): real tax regime.
If your recipes are less than €760, you will not pay any tax.
Rental income exceeding €83,600
The micro-dietBIC: titleContent cannot apply unless it is 1re or the 2e year of exceeding the ceiling. Beyond 2 years of overrun, the actual tax regime applies.
If you rent a bed and breakfast and your annual revenue collected in 2025 have exceeded €83,600, the so-called actual benefit applies in 2026.
You must determine your net taxable income by deducting the fees and charges from your income.
In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.
You can deduct the deficit from your overall income only if you are renter in furnished professional.
FYI
If it's 1re or the 2e The year you exceed this limit, you can benefit from the micro-BIC plan for an additional year. The taxable profit is equal to the revenue less a flat-rate allowance for 71%. Charges cannot be deducted.
For more information on exceeding the turnover threshold, you can consult the relevant page: What consequences for a micro-entrepreneur who exceeds the turnover thresholds?
To declare your turnover, you must make a declaration on the website impots.gouv.fr.
This declaration must be made to the later 15 days after the 2nde working day after 1er May.
All detailed explanations are available on the following page: Industrial and commercial profits (BIC): real tax regime.
Tourist tax
The renter must inquire about the existence or not in his commune of a tourist tax.
The municipality decides whether to introduce a so-called tourist tax to the real or a flat-rate tourist tax.
- Residence tax in real terms : it is the guest of the bed and breakfast who must pay it to the renter
- Flat-rate tourist tax : the renter includes it in the price of the night (it does not appear in the customer's invoice).
In both cases, the renter must return the amount of tourist taxes collected to his municipality.
The following simulator allows to know the amount of the tourist tax charged by each municipality :
Tourist tax rates per municipality
An additional fee of 10% may be required in certain municipalities and departments. If this is the case, the simulator also specifies its existence for each commune sought. Other regional taxes may be added, such as for example in Île-de-France. These additional taxes are collected and remitted in the same way as the tourist tax. They are also indicated in the simulator for each municipality.
The rate of the tourist tax to the real must be displayed in the customer reception areas, as well as the accommodation rates.
Please note
If the lessor is subject to the VAT, it does not apply to the flat-rate tourist tax but only to the tax in rem. Similarly, only the amount of the tourist tax to the real must be displayed in the guest room.
For more information on the subject, you can consult the page dedicated to the Tourist tax on tourist accommodation.
Value added tax (VAT)
The lessor can benefit from: exemption from VAT.
For this, it must be in one of the following situations:
- The turnover of thecalendar year preceding (N−1) is less than or equal to €85,000.
- The turnover of the current calendar year (N) is less than or equal to €93,500.
If the rental company has just started its activity, it must adjust its turnover for the year of creation in proportion to its operating time to determine whether he can benefit from the exemption on a VAT basis in the following year.
If it exceeds the threshold, it is subject to VAT on 1er overrun day.
Then, if the landlord exceeds the thresholds or chooses to be subject to VAT, he must then charge VAT to his customers.
The bed and breakfast is a para-hotel activity subject to VAT at the rate of 10% for the provision of accommodation and the provision of table d'hôtes (except in Corsica where the rate of VAT is 2.1%).
Alcoholic beverages are taxed to the extent of 20%.
The renter invoices the VAT directly to the customer and then declares it.
Criteria for non-exemption from VAT
Thresholds of turnover to benefit from the exemption on a VAT basis
Company Property Assessment (CFE)
The activity of renting a bed and breakfast is in principle subject to the company property tax (CFE).
If the bed and breakfast is located in his personal dwelling (main or secondary residence), the lessor must not pay the companies' property tax (CFE). However, a decision of the municipal council may decide that the rental of guest rooms in a personal dwelling is subject to the CFE.
The company is exempt if its annual turnover does not exceed €5,000.
The calculation of the companies' property tax (CFE) is based on the rental value of real estate subject to property tax and used for professional activity.
The CFE is payable in each municipality where the renter has premises and land for his activity.
In all cases, we must transmit a declaration No. 1447 C-SD (initial declaration of CFE), no later than December 31 at the tax office of the companies of the location of the bed and breakfast.
Property taxes
Property Tax on Built Properties (TFPB)
Property tax on built properties is in principle due by any company (individual contractor or business) owner or usufructuary of a built property.
The municipality may decide to exempt from property tax on built-up properties bed and breakfast located in France ruralités revitalization (ZFRR). The company must then apply for an exemption:
Housing tax
Bed and breakfasts located in a primary residence are not liable for the housing tax, like any principal residence.
Today, only second homes located in Zones France ruralités revitalization (ZFRR) may benefit from a housing tax exemption. Municipalities or EPCI: titleContent have the possibility by deliberation to exempt from the housing tax the guest rooms located in these areas (ZFRR). This decision had to be taken in 2025 for the 2026 taxation.
To benefit from an exemption, the lessor must provide a declaration (cerfa no. 13567). It must be accompanied by all the supporting documents proving the use of the premises. It must be transmitted to the tax office of the place where the property is located, before 1er March of each year for which it is liable.
Warning
What changes :
Fromtaxation in 2027, the second homes used as guest rooms, may be exempted of the housing tax. This exemption may be granted throughout the territory and not only in the ZFRR: titleContent. For 2027 taxation, the decision exemption by deliberation of the municipality orEPCI: titleContent must be taken by September 30, 2026.
Housing tax on second homes (THRS) is payable even if the furnished premises are otherwise taxable to the companies' property tax (CFE).
For more information, please visit the following page: Housing tax on second homes.
Exemption from housing tax for guest rooms defined as second homes
Deadline for deliberation by the municipality
The bed and breakfast operator may be required to pay social contributions, which entitle to social benefits (health insurance, maternity, old age, invalidity and death).
The rule is as follows:
- Taxable income generated by the activity of bed and breakfast (including for the activity of table d'hôtes) greater than €6,248 in 2025: compulsory social security contributions
- Taxable income generated by the activity of bed and breakfast (including for the activity of table d'hôtes) less than €6,248 in 2025: no compulsory social contributions but social levies on wealth income at the overall rate of 17.2% (these levies are made automatically, at the same time as income tax).
This threshold of €6,248 is upgraded every year. It corresponds to 13% from PASS.
You should also know that the option for the actual tax regime is possible regardless of the amount of turnover achieved.
Warning
The Social Security Directorate and theUrssaf provided important clarifications, relevant to the 2025 revenues bed and breakfast operators.
To learn more about the social consequences of the new thresholds of the micro-tax system, consult the press release of the Social Security Directorate and the Urssaf press release.
If the bed and breakfast operator is liable for social security contributions because his income exceeds this threshold of €6,248, the rules for calculating contributions depend on the way in which such income is declared for tax purposes: under the micro-insurance schemeBIC: titleContent or according to the actual regime.
Micro-BIC regime
From what amount does the lessor have to contribute? | €6,248 |
On what amount? | On the higher amount of revenue €6,248 the 1re year On the amount of revenue from 1er euro for subsequent years The income to be reported is that before the tax deduction available on the tax notice |
Social rights in return | All except unemployment, occupational disease and |
What is the maximum amount of revenue to keep the micro-social system? | Revenue for 2024: €188,700 2025 revenue: €77,700 |
What are the possible deductions? | |
21.2% | |
How to declare? | Directly to Urssaf |
Please note
For more details on the social contributions of the micro scheme, it is possible to consult the dedicated page: Micro-social diet.
Actual tax regime
From what amount does the lessor have to contribute? | €6,248 |
On what amount? | On the higher amount of revenue €6,248 the 1re year On the amount of revenue from 1er euro for subsequent years The income to be reported is that before the tax deduction available on the tax notice |
Social rights in return | All except unemployment, occupational disease and |
What are the possible deductions? | |
Calculated by theUrssaf | |
How to declare? | Each year, from the tax return on impots.gouv.fr |
Rules of operation
Price
The price of the night (including breakfast) is free, but must take into account the comfort of the room, the services offered and the tourist attraction of the region.
Displaying prices
The benefits whose prices must be displayed are as follows:
- Price of the bed and breakfast (1 night with breakfast included) and supplements applied in case of late departures
- Information on free and paid internet access in the bed and breakfast
- Price of the meal if table d'hôtes (drinks included).
FYI
Prices include taxes and services (including taxes). Their display must include this statement. The rate of the tourist tax and the price of the services provided incidental to the stay must be displayed in the guest room.
You must display the price of each service in a clear, visible and legible way.
This display must be present at 3 places following:
- Outside the house, close to the main entrance, for example on the gate overlooking the street
- At the place where the clientele is received
- In every room.
FYI
You must display the arrival and departure times at the host's reception location.
You risk criminal sanctions in the following situations:
- If you mislead the customer by misusing the name of bed and breakfast in the event, for example, that your activity exceeds the capacity of 15 people
- If you provide the customer with inaccurate or misleading information about the accommodation.
This is about deceptive marketing practices for which you risk up to 2 years in prison and €300,000 fine if you are practicing in
Where the activity is carried on as a business, the amount of the fine incurred shall be €1 500 000, or proportionate to the benefits derived from the offense (i.e. 10 % of the average annual turnover, calculated on the last three annual turnover figures known at the time of the offense, or 50 % of the expenditure incurred in carrying out the advertising or practice constituting that offense).
FYI
Where the offense was committed through an online public communication service (e.g. a booking platform) or through a digital or electronic medium, the penalties are more severe.
As a bed and breakfast renter, you need to have a individual font card to any customer foreigner(who does not have French nationality, including European nationals).
Minor children (under 18) are not affected.
You must then keep this card for 6 months.
The lessor is required to provide a supporting document to each customer: note when it is a question of private, or a invoice in the context of a rental to a customer wishing to pay as professional (business travel for example).
Private
The landlord has the obligation to submit a note at individual customer for whom he performs a service of renting a bed and breakfast in the following 2 cases:
- Where the amount of the benefit is greater than €25
- Where the amount of the benefit is less than €25, but that the customer so requests.
The amount is communicated all taxes included (TTC).
This note shall be drawn up in 2 copies, the original being given to the customer.
The note shall contain the following particulars:
- Date
- Identity of the lessor:
- If the lessor practices as an individual contractor: name and surname of the individual contractor followed by the name ‘Individual contractor’ or ‘EI’
- If the activity is carried out in the form of a business: name of the business and surname and first name of the professional providing the service
- Siren Number
- Address of the lessor or head office
- Mention of the legal form (EURL, SARL, SA, SNC, SAS, etc.) and the amount of the share capital (in the case of a business)
- Customer Name
- Detailed breakdown of each service, i.e. the price and quantity of each
- Denomination of benefits
- Total amount to pay HT and VAT.
Notes should be kept for 2 years.
Professional
The renter has theobligation to submit an invoice in the case of a rental from a client who settles as a professional (e.g. on a business trip).
Each invoice must bear the following entries :
- Identity of the parties
- Full name of the lessor and the client (or their corporate name)
- Legal form (SARL, SAS or other forms) with mention of the share capital if applicable
- Address of the head office of the lessor and the customer or billing address if different
- Registration number at RNE: titleContent (e.g. SIREN number) or Urssaf registration
- Individual VAT identification number of the lessor. This statement is mandatory on all invoices, whether they correspond to transactions carried out in France, intra-Community or export
- Invoice Information
- A unique invoice number based on a chronological and continuous sequence. Nevertheless, the trader may establish a numbering by distinct series where the conditions for carrying out his activity so justify (for example, the existence of several categories of customers for which the billing rules are not identical)
- Date of issue or issue of the invoice when transmitted electronically
- Date of provision of services or payment of the deposit where this date is different from the date of issue or issue of the invoice
- Transaction Details
- Precise designation of services
- Quantity, unit price HT: titleContent, applicable rate of VAT or, where applicable, exemption
- Total amount HT: titleContent, amount of VAT, amount TTC: titleContent
- Any rebates, discounts, rebates or discounts acquired and quantifiable during the transaction and directly related to this transaction
- Specific tax information
- If the lessor is subject to the VAT exemption scheme: " VAT not applicable, Art. 293 B of the General Tax Code »
- If the business customer is liable for VAT: " Self-liquidation »
- Terms of payment
- Payment due date
Conditions ofdiscount : if the lessor does not grant a discount, he must notify the customer on the invoice by a formula of the type: "We do not grant a discount in case of prepayment" - Penalty rates payable on the day following the payment date indicated on the invoice if the debtor has not paid his debt
- Mention of the flat-rate compensation of € 40 for recovery costs, in case of late payment
- Payment due date
- The amount of tax payable and, by tax rate, the total before tax and the corresponding tax. If the taxable person is required to charge VAT other than French VAT, the taxable person must make it very clear that this is the VAT of a particular foreigners country
- Where applicable, reference to the relevant provision of the CGI or the corresponding provision of the Sixth VAT Directive of 28 November 2006 or any other indication that the transaction benefits from an exemption measure, a reverse charge scheme or the profit margin scheme
Each invoice must be written in 2 copies (one for each of the professionals) and kept 10 years.
Detailed description of the note to be given to the customer
Hygiene rules are those that apply to any tourist accommodation and are defined by the public health code to ensure consumer protection.
Moreover, the circular of 23 december 2013 always applies and specifies that consumer protection must be of a level also high than that required in a hotel.
The room and the common areas of your home (used by your hosts), must be kept in good condition, clean and well maintained.
The same applies to sanitary facilities.
So you have to insure a regular cleanliness of premises for the welcome and health of your guests.
Warning
The Departmental Directorate of Population Protection (DDPP) carries out controls regular bed and breakfast.
Rental conditions and mandatory declaration in town hall
Sanctions in the event of improper use of registered designations for tourist accommodation
Services, supplies, reception capacity, declaration in town hall of bed and breakfast and sanctions
Condominium by-law: mention of the authorization or prohibition of rental of furnished tourism in the condominium
Bed and Breakfast on a farm
Requirement to register in the RCS
Exemption for furnished rentals
Conditions of the micro-BIC tax regime
Ancillary activity on a farm
Criteria for non-exemption from VAT
Liability for VAT (Article 279)
Exemption from housing tax
Exemption from the CFE: Article 1459
Penalty for non-compliance with price information obligations
Dimensions of the room
Table d'hôtes: reduced training for operating license if alcohol service (art. L3332-1-1)
Access to water and sanitary facilities in any tourist accommodation
Equipment and furniture in good condition
Cleanliness and maintenance of premises
Tourist tax on the real and the package
Liability of bed and breakfast rental companies to social security contributions
Rate of contributions for a bed and breakfast in micro-fiscal regime
Delivery of an invoice and consumer protection (high requirement equal to that in hotels), details on the tables d'hôtes
Obligation to join the Social Security
Reception in the physical presence of the renter not mandatory
Housing tax and CFE (obligation, cumulation, exemption)
Online service
Online service
Search tools
FAQ
Service Public
National Institute of Consumer Affairs (INC)
National Assembly
Directorate of Legal and Administrative Information (Dila) - Prime Minister
Ministry for the Environment
Ministry of Social Affairs
Urssaf Caisse nationale (formerly Acoss)