Open a bed and breakfast
Verified 08 September 2025 - 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 at the inhabitant in order to welcome tourists for a fee.
It offers accommodation for one or more nights, in a limit of 30 consecutive nights maximum.
It must be accompanied at least 3 of the 4 benefits following:
- Reception, reception of customers (in person by the lessor or by electronic means or by an agent)
- Breakfast included in the service of each night
- Supply of household linen (toilet and sleeping) and its replacement according to the number of nights booked
- Regular cleaning of premises.
The capacity must not exceed 5 bedrooms or 15 customers simultaneously.
The designation ‘bed and breakfast’ may only be used if these conditions are met. Otherwise, the term ‘homestay room’ should be used.
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 designation of bed and breakfast can not be used. The accommodation activity is then subject to the name “ homestays ». Other rules apply, equivalent to those in force in the hotel industry.
When the authorized capacity is exceeded, the regulations of the institutions receiving the public (ERP) must be followed. These This makes the rules for ERPs more stringent in terms of security, fire and accessibility for disabled people.
The host that misuses the name “ bed and breakfast ” may be penalized for deceptive business 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 necessary to check 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 buildable or not, whether 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 host 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 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.
What should be the dimensions of the room?
The minimum surface area on the floor of the room, excluding sanitary facilities, must comply with the following dimensions:
- For 1 person: 7 m2
- For 2 persons: 9 m2
- For 3 persons: 14 m2
- For 4 persons: 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, second homes rented in bed and breakfast must reach at least the class D from EPD: 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
- Breakfast included in the service of each night
- Supply of household 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% of the annual average of the income from agricultural activity, or €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 reception provides for theorientation from customers to their accommodation.
It must include theinformation on the arrangements for access to any equipment and services annexes available during their stay.
The welcome also consists in the presentation of the rules of operation of the establishment (a welcome booklet for example).
The rental in bed and breakfast is based on conviviality, sharing. However, the regulations have become more flexible with regard to the personalization of the reception. The reception can be considered personalized even if it takes place through electronic communication and a key box (provided that the customer has the choice of a physical reception if he prefers).
The examples the following reception facilities are possible:
- The renter offers a physical reception to its customers at the beginning and end of their stay, on fixed time slots
- An intermediary person ensures the reception of the customers
- The renter offers its customers the choice between a physical reception with hand-delivered keys or a reception by email, with provision of the keys via a key box.
Warning
The only provision of the keys via a key box is not possible. The renter must propose to the customer on choice enter a physical welcome and a non-face-to-face welcome (key box for example) according to his preference.
Breakfast
The host chooses the place where the 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 in the building 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.
Please note
The service cannot be reduced to the provision of an automatic food dispenser.
Supply of laundry
The supply of clean household linen (bed sheets, duvet cover, bath towels, pillow cases, etc.) must be ensured at the start of the stay.
Its regular renewal must be proposed by the hosting provider.
The condition is met when the stay includes a maximum of 5 nights. When the stay is for a period equal to or greater than one week (7 days or 6 consecutive nights), the linen must be changed.
The provision of a laundry, without renewal of household linen by the renter, is not enough.
Regular cleaning of premises
Cleaning of the premises must be carried out before start of the stay of the customer.
It must be proposed to the client on a regular basis during his stay.
This regularity is assessed according to the length of the customer'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 at most 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 to the customer of the equipment used for cleaning is not sufficient to fulfill the condition of cleaning the premises.
The service of a host table 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 part of the obligatory services.
The lessor may, however, propose to serve and share a meal with his guests, called guest table.
This service is optional. It is invoiced 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 to respect the 4 rules following:
- Single menu (the customer cannot choose his starter, his dish or his dessert)
- Service only to the occupants of the guest rooms
- Single dining table for all guests
- Traditional quality cuisine 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 performed only during meals. To be authorized, the operator must have an operating license and a license.
Operating license
If the bed and breakfast offersalcohol (regardless of the degree of alcohol, for example beer, cider or perry), the renter must follow a training of 7 hours (on a single day).
This training focuses on the prevention of risks related to alcohol consumption.
Its duration is shorter than the training for future restorers.
It provides a certificate that is valid operating license with the words ‘ rental 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:
Hygiene rules
Any proposal of food to the guests of the bed and breakfast, obliges to respect hygiene rules, just like for a catering activity in general: drinking water supply, cleanliness of surfaces and utensils, hand washing, etc.
The bed and breakfast renter is however exempt from the training tofood hygiene in commercial catering.
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 apartments for tourism.
However, there are many possible approaches to private labeling (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.
To do this, you must use the following online service:
Declare in town hall a furnished tourism or a bed and breakfast
If you do not make this declaration, you risk a contravention of €450.
Any changes to the information provided must be redeclared using the same online service.
FYI
From May 20, 2026, all town halls will have to have a registration procedure. They will thus have to transmit a registration number furnished tourist accommodation and guest rooms declared on their territory.
The activity of bed and breakfast is considered as a commercial activity, regardless of the amount of revenue generated (even if it is small or equal to zero).
The activity must therefore be registered as a commercial company.
Before completing the registration formality, you must have done the 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 companies Register (RNE), just like any other company.
The registrant receives a Siren number.
Renting a bed and breakfast without being registered is a infringement for hidden 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 differ according to the year in question.
Rental income generated in 2024 is not subject to the same benefits nor at the same rate oftax abatement than those generated in 2025.
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.
Revenues 2024
Depending on their amount and the option chosen by the lessor, income may be subject to different tax regimes. It can be either the micro-BIC: titleContent or of actual tax regime.
Rental income not exceeding €188,700
The micro-BIC regime applies automatically unless you opt for the actual taxation regime.
Micro-BIC regime
If you rent a bed and breakfast and your annual revenue collected in 2024 do not exceed €188,700, the scheme micro-BIC (micro-company) is applicable.
The taxable profit is equal to the revenue less a flat-rate allowance for 71%. Charges cannot be deducted.
You must declare your turnover on autoentrepreneur.urssaf.fr (even if it is equal to zero). This declaration must be made from 90 days minimum after the start of your activity.
If you want to pay your taxes and contributions at the same time, you can opt for the mandatory lump sum payment (under certain conditions) income conditions of the tax household). For more details on reporting your turnover, please see the following page:
Micro-entrepreneur: online declaration of turnover (simplified micro-social regime)
Actual tax regime
If you rent a bed and breakfast and your annual revenue collected in 2024 do not exceed €188,700, you can choose the actual regime.
The option had to be exercised before the 2023 tax filing deadline (in spring 2024).
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 business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you see 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 professional furnished.
If your recipes are less than €760, you will not pay any tax.
To declare your turnover, you must make a declaration on the website impots.gouv.fr.
This declaration must be made to the later than 15 days after the 2nde working day after 1er May.
All detailed explanations can be found on the following page:Industrial and commercial profits (BIC): real tax regime.
Rental income exceeding €188,700
The micro-dietBIC: titleContent can only be applied during the 1re or 2e year the threshold was exceeded. Beyond 2 years of overrun, the actual tax regime applies.
If you rent a bed and breakfast and your annual revenue in 2024 exceeds €188,700, the actual regime 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 business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you see 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 professional furnished.
FYI
If it's 1re or the 2e year you exceed this limit of €188,700, you can benefit from the micro-BIC scheme 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 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 than 15 days after the 2nde working day after 1er May.
All detailed explanations can be found on the following page: Industrial and commercial profits (BIC): real tax regime.
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 equal to 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:
Micro-entrepreneur: online declaration of turnover (simplified micro-social regime)
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 (in 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 business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you see 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 professional furnished.
To declare your turnover, you must make a declaration on the website impots.gouv.fr.
This declaration must be made to the later than 15 days after the 2nde working day after 1er May.
All detailed explanations can be found 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 can't apply unless it's 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 regime says of 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 business.
You must be able to justify it.
For example, you can deduct depreciation the purchase price of the goods (housing and furniture).
If you see 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 professional furnished.
FYI
If it's 1re or the 2e The year you exceed this limit, you can benefit from the micro-BIC regime 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 than 15 days after the 2nde working day after 1er May.
All detailed explanations can be found on the following page: Industrial and commercial profits (BIC): real tax regime.
Tourist tax
The landlord 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 landlord must return the amount of tourist taxes collected to his commune.
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 posted in the customer reception areas, as well as the accommodation rates.
Please note
If the lessor is subject to the VATHowever, this does not apply to the flat-rate tourist tax but only to the real tax. 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 renter can benefit from the exemption based on 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 the basis of VAT in the following year.
If it exceeds the threshold, it is subject to VAT on 1er overrun day.
For more information, please refer to the information and examples on the following page: exemption from VAT.
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 VAT rate 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.
Warning
The budget law for 2025 introduced a threshold single exemption on the basis of VAT fixed at €25,000 turnover from 1er March 2025. The Ministry of Economy has suspended this measure until 1er June 2025 to work with professional federations and parliamentarians and propose adaptations.
Company Property Assessment (CFE)
The activity of renting 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 landlord must not pay the property contribution of the companies (CFE). However, a decision of the city council may decide that the rental of bed and breakfast 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 due in each municipality where the lessor has premises and land for its activity.
In all cases, you have to transmit a declaration No. 1447 C-SD (initial declaration of CFE), at the latest on December 31 at the tax department of the companies of the location of the bed and breakfast.
Initial Declaration 1447-C-SD (CFE)
Property taxes
Property Tax on Built Properties (TFPB)
The 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 Zones France ruralités revitalization (ZFRR) The company must then apply for exemption:
Housing tax
When the guest rooms are located outside a main residence, the owner must pay the housing tax due on the second homes.
Warning
This obligation applies even if the rental of the room is short-term. As long as the landlord can decide to accept or refuse the rental, so that he can enjoy this dwelling, he must pay the housing tax. He can apply for the exemption if he is able to justify the rental throughout the whole year continuously.
The housing tax is calculated on the rental value.
Its rate varies according to the municipality.
However, a housing tax exemption can be granted on the deliberation of the municipality to furnished tourist (including bed and breakfast) located in Zones France ruralities revitalization (ZFRR). The owner must then apply for the exemption:
Premises that are used in common by the tenant and the tourist activity (including shared rooms and access) are not exempt from housing tax.
FYI
The housing tax can be combined with the CFE.
As a bed and breakfast operator, you may be required to pay social contributions, which entitle you to social benefits (health insurance, maternity, old age, disability 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 €6,123 in 2025: compulsory social contributions
- Taxable income generated by the activity of bed and breakfast (including for the activity of table d'hôtes) less than €6,123 in 2025: no compulsory social contributions but social levies on wealth income at the overall rate of 17.2% (these deductions are made automatically, at the same time as income tax).
Please note
This threshold is increased every year. It corresponds to 13% from PASS.
If the B&B operator is liable for social security contributions because his income exceeds this threshold, the calculation rules depend on how this income is declared for tax purposes: according to the micro-schemeBIC: titleContent or according to the actual regime.
The revenue shall be covered by the micro-BIC scheme if the amount is less:
- In 2024 at €188,700
- In 2025 at €77,700.
Warning
In a press release of september 4, 2025 the Social Security Directorate states that the micro-BIC scheme applies in 2025 if the operator's turnover has not exceeded €188,700 in 2023 or 2024.
The B&B rental company achieved a turnover of between 2024 and 2025 €77,700 and €188,700 Loses, as of 1 January 2026, the benefit of the micro-BIC scheme.
Depending on their amount and the option chosen by the lessor, the income may be subject to a different regime.
The option for the actual tax regime is possible regardless of the amount of turnover achieved.
Micro-BIC regime
From what amount does the landlord have to contribute? | €6,123 |
On what amount? | On the higher amount of revenue €6,123 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? | 2024 revenue: €188,700 2025 revenue: €77,700 |
What are the possible deductions? | |
21.2% | |
How to declare? | Directly to the URSSAF |
Actual tax regime
From what amount does the landlord have to contribute? | €6,123 |
On what amount? | On the higher amount of revenue €6,123 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 taxes.gouv.fr |
Rules of operation
Price
The price of the night (breakfast included) 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 surcharges 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 place of reception of the hosts.
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 practice 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 must have a individual font card to any customer foreigner(who does not have French nationality, including European nationals).
Minor children (under 18 years of age) are not affected.
You must then keep this card for 6 months.
One itemized invoice indicating the total of the amounts due must be given to the customer as soon as the price of the service reaches €25 (VAT included), or at his request.
In particular, the invoice must include a detailed breakdown of the quantity and price of each service provided and the total amount due. The note must be made out in duplicate and the original delivered to the customer at the time of payment.
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 that required in a hotel.
The room and common areas of your home (used by your guests), 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 good 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 regulated designations for tourist accommodation
Services, supplies, reception capacity, declaration in town hall of bed and breakfast and sanctions
Bed and Breakfast on a farm
Requirement to register in the SCR
Exemption for furnished rentals
Conditions of the micro-BIC tax regime
Ancillary activity on a farm
3 out of 4 mandatory services (Au b du 4°)
VAT liability (Article 279)
Liability for 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 sanitation in any tourist accommodation
Equipment and furniture in good condition
Cleanliness and maintenance of premises
Tourist tax to the real and to the package
Liability of bed and breakfast owners to social security contributions
Invoice delivery and consumer protection (high requirement equal to that in hotels)
Obligation to join the Social Security
Reception in the physical presence of the renter not mandatory
Housing tax and CFE (obligation, cumulation, exemption)
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