Bed and breakfast (and table d'hôtes)
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Offering a guest room means welcoming the guest, renting a furnished room with access to a bathroom and a toilet, and providing breakfast. It is a professional activity of a commercial or agricultural nature. It can be practised all year or at the season. It must be limited to 5 rooms and 15 guests at the same time. The renter must first declare himself in town hall, register and join the Social Security.
Capacity
The capacity is limited to 5 rooms and 15 customers simultaneously.
Please note
if you wish to offer more than 5 rooms for rent or to accommodate more than 15 guests at the same time, this activity corresponds either to the holding of a hotel or to the rental of rooms in the house. This requires compliance with establishments receiving public (LES) and accessibility rules for disabled people.
Compulsory benefits
The rental of a bed and breakfast must include the combined supply of one night's stay (including the supply of household linen) and breakfast.
The reception must be provided by the rental company, who lives on the premises.
Cleaning of rooms and toilets is provided daily, at no extra charge.
Optional Delivery: Host Table
The name host table indicates that the bed and breakfast rental company offers a meal offer. The guest table is not a restaurant. It is a service that complements the accommodation, reserved only for guests staying in the guest rooms. Meals are served at the family table. It must be made up of a single menu.
The host table is subject to a number of regulations. Among them:
- Obligation to inform the consumer about prices (drinks included or not included, for example)
- Compliance with hygiene and food safety rules (supply of drinking water, hygiene of surfaces and utensils, sanitary facilities for staff, ...)
If the renter offers alcoholic beverages for meals, he must have a restaurant licence or drinks debit. The sale of soft drinks is free.
House
The minimum surface area of each room shall be 9 m² (excluding toilets), with a ceiling height of at least 2,20 m. Generally, for commercial reasons, it is accepted that a room cannot be less than 12 m².
Each room must provide access (directly or indirectly) to a bathroom and toilet and be in compliance with the hygiene, safety and health regulations.
FYI
the rate of the visitor's tax and the price of the services provided incidentally to the nights or stays must be displayed in the guest room.
Price
The price is free, but must take into account the comfort of the room, the services offered and the tourist attraction of the region.
Bed and breakfast rental companies are subject to the same transparency requirements as hotels vis-à-vis their customers regarding price information.
Outside the hotel and close to the main entrance to the public
The following information shall be provided:
- Price of the next night in a double room, or maximum price for a night in a double room for a period including the next night (if these services are not marketed, price of the most popular accommodation service with its duration)
- Whether or not breakfast is served (and whether or not the price of this service is included in the price of the night)
- Whether or not there is an Internet connection in the rooms (and whether or not the price of this service is included in the price of the night)
- How to access price information for all other marketed services
At the customer reception
The following information shall be provided:
- Check-in and check-out times (and surcharges for late check-out)
- Price of the next night in a double room, or maximum price for a night in a double room for a period including the next night (if these services are not marketed, price of the most popular accommodation service with its duration)
- Whether or not breakfast is served (and whether or not the price of this service is included in the price of the night)
- Whether or not there is an Internet connection in the rooms (and whether or not the price of this service is included in the price of the night)
- Price information for all other marketed services
In every room
The following information shall be provided:
- All prices of the services provided for overnight stays
- How to access this information
FYI
prices include taxes and services (including taxes). They must be marked on their display.
Individual Font Sheet
The B&B rental company must have a individual font card to any foreigner customer.
Delivering a detailed invoice to the customer
One detailed invoice indicating the total amount due is returned to the customer as soon as the price of the service reaches €25, or at his request.
The invoice must include the detailed quantity and price count of each service provided and the total amount due. The note must be drawn up in duplicate and the original handed over to the customer at the time of payment.
In case of dispute
If the owner misleads the client by using the name of a bed and breakfast unduly or provides him with inaccurate or misleading information about the accommodation, he is liable to criminal penalties.
In this situation, the client can refer the matter to the DDPP or DDCSPP, which can investigate and, if necessary, finalise the lessor:
Who shall I contact
The customer can also file a complaint to the public prosecutor of the court of the place of the rental.
Declaration by City Hall
Any resident who wishes to propose one or more guest rooms for rent must make a prior declaration to the town hall of his place of residence. Failure to do so could result in a violation of €450.
Use the following online service:
Declare guest rooms in town hall
FYI
any changes to the information provided must be rereported using the same online service.
Registration of the activity
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Activity carried out in a normal capacity
Where the activity of guest rooms is carried out in a normal way, it constitutes a commercial activity.
The guest room rental company must declare its activity and register with the RCS: titleContent.
It must be registered, including where the activity is carried out under the simplified micro-social scheme (or micro-entrepreneur regime).
The application for registration must be made on the website of the companies formalities office:
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Activity in addition to an independent activity
If the activity is carried out in addition to the usual professional activity already declared to the RCS, the opening of a new establishment must be declared using a P2 form:
- with the Chamber of Agriculture when the activity of renting guest rooms is carried out by an agricultural operator on the agricultural holding,
- in other cases, the Chamber of Commerce and Industry of the place of the guest rooms.
These steps are obligatory, regardless of the income generated by the guest room.
If the renter does not do so, renting a guest room is an offence for concealed work.
If the lessor voluntarily gives inaccurate information, he may be liable to €4,500 fine and 6 months imprisonment.
Social Security Affiliation
The independent guest house operator must be affiliated with the social scheme for self-employed persons (SNEs) for sickness, maternity, old-age, invalidity and death insurance:
- Either with the Social Security of the Self. Membership is mandatory when the taxable income from the bed and breakfast activity (including the host table activity) exceeds €5,719. In the case of lower income, there is no obligation of affiliation. The income generated by the rental is then subject to social contributions on income at the overall rate of 17,20%.
- Or, for farmers, with the Agricultural Social Mutuality (MSA)
Labelisation
There is no classification according to the official star system that applies to hotels, campsites and tourist furniture.
However, there are private labelling procedures (brands, charters, labels).
If the accommodation is in a condominium
If you wish to rent one or more guest rooms and your accommodation is located in a condominium, you must prior verify that the condominium by-law does not prohibit it.
Income tax
If it is customary, then declared at RCS: titleContent, the activity of bed and breakfast falls under the tax regime of the para-hotel, and not of the furnished rental.
Revenues must be reported to income tax under one of the following plans:
- Industrial and Commercial Profits (BIC), profits of natural persons engaged in a trade
- Non-professional furnished rentals (actual profit scheme) for non-professional operators
- Micro company (for self-employed entrepreneurs), if the turnover does not exceed €176,200 (the profit is calculated after a lump sum reduction of 71%, the taxable income corresponding to 29% turnover)
- Agricultural profits, for a farmer.
If the income does not exceed €760 per year, the bed and breakfast rental company is exempt from income tax (except for micro-companies).
Value Added Tax (VAT)
If he does not fulfil the conditions for VAT-free, the guest room rental company is subject to VAT at 10% for the provision of accommodation and table d'hôtes (except for alcoholic beverages taxed at 20%).
This tax is directly billed to the customer. This is the hotel's guest house collect on and report taxable transactions.
Territorial Economic Assessment (TEC)
The activity of guest rooms is indebted to the CET, which consists of company Property Assessment (CFE) and company Value Added Assessment (EBAF).
The company Property Assessment (CFE) is based solely on property subject to the property tax. This tax is payable in each municipality where the operator has premises and land related to his activity.
Some B&B rental companies may benefit from an exemption or a reduction of the CET.
Tourist tax
The municipality can ask the guest of a guest room located in its territory to pay a visitor's tax.
This tax is payable by the client to the guest house owner, who then pays it to the municipality.
An online service allows you to know the amount of the tourist tax practised by the municipality:
FYI
the rate of the tourist tax must be displayed in the guest room.
Housing tax and property tax
The residential tax applies to rented premises, even if they are subject to the EFC, as they are part of the personal dwelling of the lessor.
The use as the destination of the premises remains the dwelling, there is no change of use or destination to be made.
The housing tax is calculated on the net rental value, i.e. the cadastral rental value of the premises reduced, in the case of the main residence, by mandatory allowances for family expenses or low and optional income for disabled persons.
Its applicable rate varies according to the municipality.
However, a residence tax and property tax exemption can be granted on the deliberation of the commune to the guest rooms located in Rural Revitalisation Area (RBA).
FYI
the owners of guest rooms located in their dwelling are exempt from the company property tax (CFE). When the rented room is outside the personal dwelling, this tax is payable, unless the municipality decides otherwise.
Who can help me?
Find who can answer your questions in your region
- Chamber of Commerce and Industry (CCI)
- Chamber of Agriculture
For membership of the Social Security of non-agricultural operators
Social securityFor prior declaration
CityFor membership of the Social Security of farmers
Agricultural Social Mutuality (ASM)
- Tourism Code: Articles L324-3 to L324-5Rental conditions and mandatory declaration in the town hall
- Tourism Code: Article L327-1Penalties for misuse of regulated tourist accommodation designations
- Tourism Code: Articles D324-13 to D324-16Bed and breakfast rental activity and comfort and conformity of the rooms
- Trade Code: Articles L123-1 to L123-11-8Requirement to register with the RCS
- General tax code: Articles 35a and 35bExemption for furnished rentals
- General tax code: Articles 278-0 bis to 279bisVAT liability (Article 279)
- General tax code: Articles 1407 to 1407bHousing tax liability
- General tax code: Articles 1449 to 1466Exemption from the CFE: Article 1459
- Consumer Code: Item L131-5Penalty for non-compliance with price information obligations
- Decree No. 87-149 of 6 March 1987 laying down the minimum conditions for the comfort and habitability of premises for rent
- Order of 18 December 2015 relating to the advertising of prices of tourist accommodation (except furnished with tourism or open-air hotel)Price Display (Items 6 and 7)
- Circular of 23 December 2013 on the main regulations applicable to the rental of guest rooms (PDF - 2.2 MB)Delivery of an invoice
- Circular DSS/SD5B/2013/100 of 14 March 2013 on the affiliation of guest house owners to social security (PDF - 50.8 KB)Obligation to join the Social Security
- Company formalities window
Online service
- Tourist tax rates per commune
Search tools
- Declare guest rooms in town hall
Online service
- Apply for exemption from the residential tax for guest rooms and tourist accommodation located in rural revitalisation area (RBA)
Form
- Company Amendment Declaration - Individual (P2 CM)
Form
FAQ
- Tourist accommodation tax
- Restaurant licence and beverage
- Information on pricesService-Public.fr
- Company Property Assessment (CFE)
- The essentials on BICMinistry of Finance
- Perimeter of Rural Revitalisation Areas (RBAs)National Agency for Territorial Cohesion (ANCT)
- Information on prices of specific products or servicesNational Institute of Consumer Affairs (INC)