Open a restaurant
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Want to open a restaurant? There are two possible scenarios: either you take over an existing business or you create a restaurant from scratch. We'll introduce you to the essential steps to succeed.
You're taking over a restaurant
You must acquire the goodwill.
To choose a restaurant, you need to analyze thelocation, on turnover, the clientele, on lease ongoing, etc.
We'll tell you how to do the best choice and take the good decisions.
Step-by-step approach
Do you have the right to become a merchant?
You must to be of age and not to have been convicted in court for certain offenses.
How to anticipate difficulties?
- Get ready for your future job :
- By performing a immersion course in the catering sector
- By following a entrepreneurship education
- Learn about management and accounting
These courses are optional but highly recommended.
- Plan for difficulties
- Make a financial reserve to deal with unforeseen events
- Get ready for steady rate of work : weekend and evening, overtime
Who can help you?
Before you get started, we offer tips and tools to prepare you entrepreneurship.
You can also request different accompanying solutions.
Get closer to the CCI: titleContent from your region.
Each KIC offers a training (3-5 days) to succeed your company creation.
KICs also offer personalized follow-up to your project.
It's number oneera step.
You must decide according to the following parameters:
- Your budget (on upright of your investment)
- Your cravings
- Your skills
- Your experience in the trade ofcontractor
- Your experience in catering
A very varied choice of restaurants
The restaurants are very varied in nature.
Example :
- Hotel restaurant with several employees and a seasonal or company tourist clientele
- A small restaurant in a very urban neighborhood aimed at a clientele, especially at lunchtime
- Pizzeria or brasserie of a franchise mark ("chain" of restaurants)
- Medium-sized gourmet restaurant with a reputation for quality with a varied clientele all year round
Duty-free restaurant?
The status of franchisee minimizes the risk of failure.
If you don't have any experience in entrepreneurship or catering, this is an interesting choice.
However, there are constraints: if the restaurant's turnover falls, your remuneration will drop sharply.
Please note
It is up to you to choose the legal status of your company even if you decide to open a restaurant free of charge. The franchised entrepreneur is legally and financially independent.
The geographical location of your restaurant is essential to its success.
Consider the following criteria
Consider the following:
- Immediate business environment: the more your premises surrounded by other shops, the more potential customers there are
- Nature of the surrounding shops: a street of "food" shops will be less frequented in the afternoon
- Access to your premises: sidewalk width, proximity to parking spaces, direction of traffic, pedestrian street, etc.
- Visibility: are there obstacles (urban furniture) in front of the premises, the showcase is it good? visible from the sidewalk?
- Background location: check with nearby businesses
Analysis of territory and competition
You must to analyze the territory economic, social, cultural, etc.
Insee: economic portrait of a territory
You have to do the list of your competitors in the territory and work on needs of your future customers.
Working on the needs of your future clientele: the Chamber of Commerce and Industry's Canevas method
Please note
Think about quantify any work to be carried out to adapt the place to your restaurant project.
At this point, you are in a position to address the mandatory phase which consists in carrying out your market study and building your business plan.
The banks and financial partners will require access to these documents. They need it to accept or not to lend you money and make you confidence.
The business plan should include a summary of your market research.
So you have to start the 2 at the same time.
The business plan evolves as your project matures.
It then enables the management of First 3 years of your business.
We'll get you explains everything in our pages dedicated tomarket study and the business plan.
You then have to choose the legal form of your company.
It exists 3 choices possible: business individual business, microcompany.
- Business :
Choose to create a business is appropriate if you wish to combine (SAS, SARL). But not only that, because you can also create a business that you'll be a part ofunique associate (SASU and EURL).
Banks may be more supportive if you choose business individual business status over EDI.
The disadvantage may lie in the greater complexity of administrative and accounting procedures. However, in the medium term, this difficulty can be overcome, for example, by hiring an accountant, or by having more experience in managing your company.
The business is a suitable shape if your activity is growing.
- Individual business VID (EI) :
You carry out your activity in your own name and make all the decisions alone that relate to your company. With this status, it is not possible to have a partner.
Steps to create a individual business (EI)) are simple, fast and inexpensive. Indeed, you do not have any articles of association to draft or any share capital to deposit.
Accounting obligations are limited: only the journal, the general ledger and the inventory ledger should be kept up to date.
In case of professional debts, you benefit from a protection on your principal residence. However, you may encounter situations (investors, banks, etc.) that require guarantees on your personal property. You can consult our factsheet on the seizure of the personal assets of the individual contractor.
- Micro-entrepreneur:
The micro-company is synonymous with self-company. This is a individual business (EI) with a simplified tax and social system.
This scheme is intended for individual entrepreneurs with a turnover of less than €188,700. If your business starts to grow and your CA: titleContent annual exceeds this amount, you automatically change the status toIS: titleContent.
This status is characterized by simplicity of administrative procedures. The cost of creation is low. Accounting formalities are restricted. For example, you are not required to provide tax books or publish your annual accounts.
Moreover, this status makes it possible to invoice your products without VAT (exemption from VAT), and therefore to charge lower prices. The flip side of this is the impossibility of deduct VAT on your business purchases, for example on the purchase of equipment.
This status is suitable for beginner entrepreneurs whose activity does not generate a lot of turnover.
Please note
The Urssaf offers a simulator to help you choose the legal status of your company through a personalized financial projection of the social and fiscal costs.
Definition
The goodwill includes everything that is necessary for your business :
- Right to lease salesman
- Trade name, brand, brand, patent
- Material, equipment
- Supplier Contracts
- Customer, reputation, turnover
- Current employment contracts of employees
Warning
The stocks of merchandise are not included in the goodwill.
Transfer of goodwill
For obtain restaurant space, you must buy the goodwill of an existing restaurant.
That's the method most common to operate a restaurant.
The administrative documents you fill out also refer to a transfer from a restaurant or a transfer of goodwill.
Destination of the goodwill
Your business premises must have for vocation, also called destination, ofhost a restaurant.
This destination is registered in the goodwill and in the commercial lease.
Warning
If the commercial lease does not have the destination of a restaurant, you must request de-specialization of the lease commercial.
Purchasing formalities
The 2 formalities main for buy a business are:
- Advertising transfer and purchase.
You must publish the assignment in a legal listing support within 15 days of purchase.
Then you must notify your purchase on commercial court registry within 3 days of publication. The clerk will then publish a notice in a Bodacc: titleContent. - Recording of the bill of sale with the office of the registration of the company Tax Service (SIE).
You have to pay transfer duty.
A template for the sale of goodwill is available:
Model deed of transfer of goodwill
We will explain in detail the steps involved in buying goodwill when a company takes over.
Registration at RNE: titleContent and the SCR: titleContent
You must register your restaurant, that is declare its existence and your activityon the website of the company Formalities Office.
Following this declaration, your restaurant is registered and registered on the RNE: titleContent and the SCR: titleContent.
This listing proves its legal existence.
You will then receive a unique identification number (Siren), a Siret and one proof of registration.
We will explain in detail the formality of registration in our dedicated pages. The formality differs depending on whether you register a microenterprise, individual business one (EI) or if you register a business.
Declaration of your activity in town hall
You must declare your activity and the identity of your restaurant to the town hall where it is located.
This declaration must be made 15 days minimum before opening of your restaurant.
This declaration shall be made in filling out the form next:
You are a cook and you want create your own restaurant.
You want to propose a kitchen homemade of high quality.
You want to highlight your cook's skill.
For this, you can get the title of master restorer.
Warning
Your restaurant duty already exist (declaration and registration made). You can apply for the title of master restaurateur before the opening of your restaurant, but you only get it about 3 months after opening.
What criteria do you need to meet?
You must have a diploma or professional qualification. This diploma or qualification proves your expertise.
You must complete a more than 30 criteria.
Example :
Kitchen homemade, numerous local products, fresh seasonal products, quality of customer welcome, quality crockery, high level of hygiene.
How to obtain the title of master restorer?
It is the state that gives the title of master-restaurateur.
One audit control allows you to receive or not receive this title.
The audit consists of several checkpoints.
You you can view the audit checkpoint grid.
If the audit is positive, you must make a application dossier.
Your folder must contain supporting documents following:
- Copy of your identity card
- Address and trade name of your restaurant (copy of the commercial lease)
- Kbis Extract
- Proof of your diploma or professional qualification
- Audit Report
Which bodies can carry out the audit?
It exists 3 organizations certifying officers empowered to carry out theauditing master-restorer.
You can inquire directly with them and request a quote:
The organization will report back to you following the audit.
You must contact this audit report to your application.
Where to submit your application?
Online
You have to go to the master restaurateurs website and create personal account.
You can then do all your work online, including submitting your application.
Becoming a master restaurateur: online request
L'French Association of Master Restaurateurs can help you with your project and answer your questions.
Who shall I contact
French Association of Master Restaurateurs
Telephone
01 53 63 00 77
(cost of a local call)
Website
https://www.maitresrestaurateurs.fr/
On the spot
You must submit your application to the prefecture of the department where your restaurant is registered.
FYI
The title is valid 4 years renewable.
You need to take out insurance for your business restaurant owner.
Her name is professional civil liability.
You should ask your regular insurer.
Depending on the characteristics of your restaurant, you can subscribe to different types of insurance.
She's giving you guard, you and your customers.
This is protection against accidents:
- materials (stocks of goods, IT, etc.),
- intangible (operating loss),
- and personal injuries (accident, death).
We'll explain in detail how to insure your company.
In your restaurant, you will certainly sell alcoholic drinks.
To do this, you must to obtain the right to sell alcohol.
This right is obtained via a business license, also known as an operating license.
You have to make a compulsory training 2½ days (20 hours) to obtain this license.
Please note
If your restaurant offers take-out liquor sale, you must put breathalyzer on sale for your customers.
If your restaurant is open between 10pm and 8am, you must comply with specific rules for the sale of alcohol at night, on the spot or to take away.
If you wish to settle a terrace on the public space or if your restaurant already has an outdoor terrace, you are obliged to make a demand called AOT: titleContent.
This is a application for authorization to occupy the sidewalk or a public place.
This authorization shall not be transmitted in the purchase of the goodwill.
What VAT for what product?
You have to pay VAT on food and alcoholic beverages.
Different rates apply according to different criteria.
We'll explain in detail these rates in our VAT page for restaurant owners.
What other taxes?
You must paying a property tax, called the CFE.
Depending on your sales, you must also paying property tax called CVAE.
If you have one or more employees, you must pay the contribution to vocational training (MFF).
If you own one or more advertising signs in the public space, you must inquire about the possible payment of the local tax on outdoor advertising (LPE). It depends on your municipality.
Then contact the town hall the place where your advertising brand is located.
Who shall I contact
Report your work to taxes
If you are doing work in your business premises, you must report the changes to the tax administration.
Indeed, the rental value of the commercial lease evolves according to your work.
Declaration of premises for commercial or professional use (form No 6660-REV)
Who shall I contact
Fee for broadcasting music
You will certainly play music in your restaurant.
Your business already has employees
Your business may already include employees in the course of a contract.
Then you take it back responsibility and the management.
You should inquire about the mandatory reporting in DSN of your employee(s).
Afterwards, you may need to hire another employee.
We'll explain in detail how to proceed with your first hire.
You will find all the formalities according to the type of contract and employee (alternation, temporary, minor employee, foreigner, etc.).
FYI
You can benefit fromfinancial aid for the employment of a worker on a rotating basis or to hire a long-term unemployed person.
Your business does not have an employee
If there are no employees in the takeover of the goodwill, you will one day face the hiring of your 1er employee.
We'll explain in detail how to proceed with your first hire.
You will find all the formalities according to the type of contract and employee (alternation, temporary, minor employee, foreigner, etc.).
FYI
You can benefit fromfinancial aid for the employment of a worker on a rotating basis.
The practice of tip is common. As an employer, you must respect certain management rules (contributions to the Urssaf) and repayment to your staff.
Hygiene
You must respect the hygiene rules in your restaurant.
These rules cover the manufacture of food, personnel, equipment and equipment, the storage of your goods and water.
At least 1 person in your restaurant must have followed the hygiene training, obligatory.
This training is called the HACCP.
It lasts about 14 hours.
FYI
We will explain in detail formalities, mandatory HACCP training and inspection controls.
You can consult the official guide hygiene practices in the restaurant.
Consult a guide of good hygiene practices (GBPH)
Security
Your restaurant belongs to a category of establishments called ERP : institutions receiving from the public.
You must know which standards apply to this type of establishment.
Accessibility
You must settle accessibility features that enable persons with disabilities of circulate with the most great autonomy possible.
We will explain in detail what are those standards?.
Compliance work
You may have to do some work to bring your restaurant into compliance.
Before to begin this work, you must ask your city hall for permission.
Prohibitions: alcohol, tobacco
You must enforce 2 prohibitions :
- Prohibition on selling alcohol to a young person under 18 (minor)
- No smoking (inside the restaurant, for all customers)
You are obliged to put up very visible posters about these 2 bans.
Inform your customers
You must display information about the following:
- Products (name of wine, origin of all meat, homemade logo, etc.)
- Services (mention of the service included or not on the menu, vouchers accepted, etc.)
- Price
Front
You may want to redo the storefront of your restaurant.
Before to start the work, you must request a work authorization from your city hall.
Development work, extension, etc.
You may want to do some renovation or extension work on the restaurant.
Before to begin this work, you must ask your city hall for permission.
Who shall I contact
Report work to taxes
You must report changes to your business premises to the tax authority.
The rental value of the commercial lease changes according to your work.
Declaration of premises for commercial or professional use (form No 6660-REV)
Who shall I contact
You do not have to accept vouchers or restaurant vouchers.
If you accept them, you can ask to be reimbursed.
To get a refund on your vouchers, you must declare you to the National Commission of Restaurant Titles (CNTR). The CNTR will then request the opening of your account at the Central Securities Settlement Center (CRT), which will refund you.
Your storefront must conspicuously inform customers that you are accepting them.
Who shall I contact
There are several situations that can lead you to settle signs in the public space.
These can be instructions, signage to drive customers to your establishment.
If you organize cultural or musical events in your restaurant, you will surely advertise them.
In any case, you will to seek authorization.
Bright sign
If your sign is bright, you must also know the night lighting regulations.
The formalities are the same as opening a restaurant. In particular:
- Mandatory training
- License (operating permit)
- AOT
- Registration at RNE: titleContent and the SCR: titleContent
You will need to acquire a supplementary liquor license if you do not already have it and if you wish.
You will need to report this new activity to the DDPP: titleContent from your department.
Renew your operating license
Your license is valid 10 years.
Before this time, you will need to redo the mandatory training to renew your operating license.
If you don't, you lose your license restaurant.
You create a restaurant from A to Z
You create a restaurant from scratch, we explain the steps.
The method consists of to rent or buy a room (commercial or not) which not intended to host a restaurant. So you don't pitch ofgoodwill to buy.
You must acquire all that is necessary at your business: equipment, material, commercial lease. You will need to build a customer base, a reputation and hire one or more employees.
Step-by-step approach
Do you have the right to become a merchant?
You must to be of age and not to have been convicted in court for certain offenses.
How to anticipate difficulties?
- Get ready for your future job :
- By performing a immersion course in the catering sector
- By following a entrepreneurship education
- Learn about management and accounting
These courses are optional but highly recommended.
- Plan for difficulties
- Make a financial reserve to deal with unforeseen events
- Get ready for steady rate of work : weekend and evening, overtime
Who can help you?
Before you get started, we offer tips and tools to prepare you entrepreneurship.
You can also request different accompanying solutions.
Get closer to the CCI: titleContent from your region.
Each KIC offers a training (3-5 days) to succeed your company creation.
KICs also offer personalized follow-up to your project.
It's number oneera step.
You must decide according to the following parameters:
- Your budget (on upright of your investment)
- Your cravings
- Your skills
- Your experience in the trade ofcontractor
- Your experience in catering
A very varied choice of restaurants
The restaurants are very varied in nature.
Example :
- Hotel restaurant with several employees and a seasonal or company tourist clientele
- A small restaurant in a very urban neighborhood aimed at a clientele, especially at lunchtime
- Pizzeria or brasserie of a franchise mark ("chain" of restaurants)
- Medium-sized gourmet restaurant with a reputation for quality with a varied clientele all year round
Duty-free restaurant?
The status of franchisee minimizes the risk of failure.
If you don't have any experience in entrepreneurship or catering, this is an interesting choice.
However, there are constraints: if the restaurant's turnover falls, your remuneration will drop sharply.
Please note
It is up to you to choose the legal status of your company even if you decide to open a restaurant free of charge. The franchised entrepreneur is legally and financially independent.
The geographical location of your restaurant is essential to its success.
Consider the following criteria
Consider the following:
- Immediate business environment: the more your premises surrounded by other shops, the more potential customers there are
- Nature of the surrounding shops: a street of "food" shops will be less frequented in the afternoon
- Access to your premises: sidewalk width, proximity to parking spaces, direction of traffic, pedestrian street, etc.
- Visibility: are there obstacles (urban furniture) in front of the premises, the showcase is it good? visible from the sidewalk?
- Background location: check with nearby businesses
Analysis of territory and competition
You must to analyze the territory economic, social, cultural, etc.
Insee: economic portrait of a territory
You have to do the list of your competitors in the territory and work on needs of your future customers.
Working on the needs of your future clientele: the Chamber of Commerce and Industry's Canevas method
Please note
Think about quantify any work to be carried out to adapt the place to your restaurant project.
At this point, you are in a position to address the mandatory phase which consists in carrying out your market study and building your business plan.
The banks and financial partners will require access to these documents. They need it to accept or not to lend you money and make you confidence.
The business plan should include a summary of your market research.
So you have to start the 2 at the same time.
The business plan evolves as your project matures.
It then enables the management of First 3 years of your business.
We'll get you explains everything in our pages dedicated tomarket study and the business plan.
You then have to choose the legal form of your company.
It exists 3 choices possible: business individual business, microcompany.
- Business :
Choose to create a business is appropriate if you wish to combine (SAS, SARL). But not only that, because you can also create a business that you'll be a part ofunique associate (SASU and EURL).
Banks may be more supportive if you choose business individual business status over EDI.
The disadvantage may lie in the greater complexity of administrative and accounting procedures. However, in the medium term, this difficulty can be overcome, for example, by hiring an accountant, or by having more experience in managing your company.
The business is a suitable shape if your activity is growing.
- Individual business VID (EI) :
You carry out your activity in your own name and make all the decisions alone that relate to your company. With this status, it is not possible to have a partner.
Steps to create a individual business (EI)) are simple, fast and inexpensive. Indeed, you do not have any articles of association to draft or any share capital to deposit.
Accounting obligations are limited: only the journal, the general ledger and the inventory ledger should be kept up to date.
In case of professional debts, you benefit from a protection on your principal residence. However, you may encounter situations (investors, banks, etc.) that require guarantees on your personal property. You can consult our factsheet on the seizure of the personal assets of the individual contractor.
- Micro-entrepreneur:
The micro-company is synonymous with self-company. This is a individual business (EI) with a simplified tax and social system.
This scheme is intended for individual entrepreneurs with a turnover of less than €188,700. If your business starts to grow and your CA: titleContent annual exceeds this amount, you automatically change the status toIS: titleContent.
This status is characterized by simplicity of administrative procedures. The cost of creation is low. Accounting formalities are restricted. For example, you are not required to provide tax books or publish your annual accounts.
Moreover, this status makes it possible to invoice your products without VAT (exemption from VAT), and therefore to charge lower prices. The flip side of this is the impossibility of deduct VAT on your business purchases, for example on the purchase of equipment.
This status is suitable for beginner entrepreneurs whose activity does not generate a lot of turnover.
Please note
The Urssaf offers a simulator to help you choose the legal status of your company through a personalized financial projection of the social and fiscal costs.
You can buy or rent a living space to create your restaurant.
You can also buy or rent a commercial space that is not a restaurant for the turn into a restaurant.
Transform the premises
You own a place
Change your destination
You must to obtain the right to transform the destination real estate.
It was intended for housing, you must get the right to host a restaurant.
Example :
It can be an apartment on the ground floor in a shopping street. Or a ground floor with a floor in a residential building.
Indeed, a restaurant attracts customers, music, traffic, food waste bins, smokers on the sidewalk, etc. This causes potential nuisances for the inhabitants around.
What steps should be taken?
To change the destination of the room, you must deposit in town hall one preliminary declaration of works or a application for a building permit.
You are a tenant of a premises
Change your destination
You must to obtain the right to transform the destination real estate.
It was intended for housing, you must get the right to host a restaurant.
Example :
It can be an apartment on the ground floor in a shopping street. Or a ground floor with a floor in a residential building.
Indeed, a restaurant attracts customers, music, traffic, food waste bins, smokers on the sidewalk, etc. This causes potential nuisances for the inhabitants around.
What steps should be taken?
It is the owner who does the work.
You must obtain the owner's right to transform the premises.
Warning
You must declare the changes to your business premises to the tax administration.
Adjust Commercial Lease
You own the lease right
You own the walls and the commercial lease.
This means that you have also purchased the commercial lease right.
Example :
You're buying a place that used to be a hairdresser, or an architect's office, or a shoemaker.
You must then change the destination of the commercial lease.
If it is a local purchased in a condominium, the rules governing co-ownership should allow for this change.
You must then seek the authorization of the meeting of the co-owners.
You must always inform the co-owners.
You are a tenant of the lease right
You own the walls, but the commercial lease does not belong to you. You have to rent it.
Example :
You own a room that used to house a hairdresser, or an architect's office, or a shoemaker's shop. You want to use it for your restaurant.
You must obtain permission from the lessor to operate a restaurant within its boundaries.
FYI
We'll explain in detail anything to do with the commercial lease.
Registration at RNE: titleContent and the SCR: titleContent
You must register your restaurant, that is declare its existence and your activityon the website of the company Formalities Office.
Following this declaration, your restaurant is registered and registered on the RNE: titleContent and the SCR: titleContent.
This listing proves its legal existence.
You will then receive a unique identification number (Siren), a Siret and one proof of registration.
We will explain in detail the formality of registration in our dedicated pages. The formality differs depending on whether you register a microenterprise, individual business one (EI) or if you register a business.
Declaration of your activity in town hall
You must declare your activity and the identity of your restaurant to the town hall where it is located.
This declaration must be made 15 days minimum before opening of your restaurant.
This declaration shall be made in filling out the form next:
You are a cook and you want create your own restaurant.
You want to propose a kitchen homemade of high quality.
You want to highlight your cook's skill.
For this, you can get the title of master restorer.
Warning
Your restaurant duty already exist (declaration and registration made). You can apply for the title of master restaurateur before the opening of your restaurant, but you only get it about 3 months after opening.
What criteria do you need to meet?
You must have a diploma or professional qualification. This diploma or qualification proves your expertise.
You must complete a more than 30 criteria.
Example :
Kitchen homemade, numerous local products, fresh seasonal products, quality of customer welcome, quality crockery, high level of hygiene.
How to obtain the title of master restorer?
It is the state that gives the title of master-restaurateur.
One audit control allows you to receive or not receive this title.
The audit consists of several checkpoints.
You you can view the audit checkpoint grid.
If the audit is positive, you must make a application dossier.
Your folder must contain supporting documents following:
- Copy of your identity card
- Address and trade name of your restaurant (copy of the commercial lease)
- Kbis Extract
- Proof of your diploma or professional qualification
- Audit Report
Which bodies can carry out the audit?
It exists 3 organizations certifying officers empowered to carry out theauditing master-restorer.
You can inquire directly with them and request a quote:
The organization will report back to you following the audit.
You must contact this audit report to your application.
Where to submit your application?
Online
You have to go to the master restaurateurs website and create personal account.
You can then do all your work online, including submitting your application.
Becoming a master restaurateur: online request
L'French Association of Master Restaurateurs can help you with your project and answer your questions.
Who shall I contact
French Association of Master Restaurateurs
Telephone
01 53 63 00 77
(cost of a local call)
Website
https://www.maitresrestaurateurs.fr/
On the spot
You must submit your application to the prefecture of the department where your restaurant is registered.
FYI
The title is valid 4 years renewable.
You need to take out insurance for your business restaurant owner.
Her name is professional civil liability.
You should ask your regular insurer.
Depending on the characteristics of your restaurant, you can subscribe to different types of insurance.
She's giving you guard, you and your customers.
This is protection against accidents:
- materials (stocks of goods, IT, etc.),
- intangible (operating loss),
- and personal injuries (accident, death).
We'll explain in detail how to insure your company.
In your restaurant, you will certainly sell alcoholic drinks.
To do this, you must to obtain the right to sell alcohol.
This right is obtained via a business license, also known as an operating license.
You have to make a compulsory training 2½ days (20 hours) to obtain this license.
Please note
If your restaurant offers take-out liquor sale, you must put breathalyzer on sale for your customers.
If your restaurant is open between 10pm and 8am, you must comply with specific rules for the sale of alcohol at night, on the spot or to take away.
If you wish to settle a terrace on the public space or if your restaurant already has an outdoor terrace, you are obliged to make a demand called AOT: titleContent.
This is a application for authorization to occupy the sidewalk or a public place.
What VAT for what product?
You have to pay VAT on food and alcoholic beverages.
Different rates apply according to different criteria.
We'll explain in detail these rates in our VAT page for restaurant owners.
What other taxes?
You must paying a property tax, called the CFE.
Depending on your sales, you must also paying property tax called CVAE.
If you have one or more employees, you must pay the contribution to vocational training (MFF).
If you own one or more advertising signs in the public space, you must inquire about the possible payment of the local tax on outdoor advertising (LPE). It depends on your municipality.
Then contact the town hall the place where your advertising brand is located.
Who shall I contact
Report your work to taxes
If you are doing work in your business premises, you must report the changes to the tax administration.
Indeed, the rental value of the commercial lease evolves according to your work.
Declaration of premises for commercial or professional use (form No 6660-REV)
Who shall I contact
Fee for broadcasting music
You will certainly play music in your restaurant.
You will one day be faced with the hiring of your 1er employee.
We'll explain in detail how proceed with your first hire.
You will find all the formalities according to the type of contract and employee (alternation, temporary, minor employee, foreigner, etc.).
FYI
You can benefit fromfinancial aid for the employment of a worker on a rotating basis.
The practice of tip is common. As an employer, you must respect certain management rules (contributions to the Urssaf) and repayment to your staff.
Hygiene
You must respect the hygiene rules in your restaurant.
These rules cover the manufacture of food, personnel, equipment and equipment, the storage of your goods and water.
At least 1 person in your restaurant must have followed the hygiene training, obligatory.
This training is called the HACCP.
It lasts about 14 hours.
FYI
We will explain in detail formalities, mandatory HACCP training and inspection controls.
You can consult the official guide hygiene practices in the restaurant.
Consult a guide of good hygiene practices (GBPH)
Security
Your restaurant belongs to a category of establishments called ERP : institutions receiving from the public.
You must know which standards apply to this type of establishment.
Accessibility
You must settle accessibility features that enable persons with disabilities of circulate with the most great autonomy possible.
We will explain in detail what are those standards?.
Compliance work
You may have to do some work to bring your restaurant into compliance.
Before to begin this work, you must ask your city hall for permission.
Prohibitions: alcohol, tobacco
You must enforce 2 prohibitions :
- Prohibition on selling alcohol to a young person under 18 (minor)
- No smoking (inside the restaurant, for all customers)
You are obliged to put up very visible posters about these 2 bans.
Inform your customers
You must display information about the following:
- Products (name of wine, origin of all meat, homemade logo, etc.)
- Services (mention of the service included or not on the menu, vouchers accepted, etc.)
- Price
Front
You may want to redo the storefront of your restaurant.
Before to start the work, you must request a work authorization from your city hall.
Development work, extension, etc.
You may want to do some renovation or extension work on the restaurant.
Before to begin this work, you must ask your city hall for permission.
Who shall I contact
Report work to taxes
You must report changes to your business premises to the tax authority.
The rental value of the commercial lease changes according to your work.
Declaration of premises for commercial or professional use (form No 6660-REV)
Who shall I contact
You do not have to accept vouchers or restaurant vouchers.
If you accept them, you can ask to be reimbursed.
To get a refund on your vouchers, you must declare you to the National Commission of Restaurant Titles (CNTR). The CNTR will then request the opening of your account at the Central Securities Settlement Center (CRT), which will refund you.
Your storefront must conspicuously inform customers that you are accepting them.
Who shall I contact
There are several situations that can lead you to settle signs in the public space.
These can be instructions, signage to drive customers to your establishment.
If you organize cultural or musical events in your restaurant, you will surely advertise them.
In any case, you will to seek authorization.
Bright sign
If your sign is bright, you must also know the night lighting regulations.
The formalities are the same as opening a restaurant. In particular:
- Mandatory training
- License (operating permit)
- AOT
- Registration at RNE: titleContent and the SCR: titleContent
You will need to acquire a supplementary liquor license if you do not already have it and if you wish.
You will need to report this new activity to the DDPP: titleContent from your department.
Renew your operating license
You have time.
Your license is valid 10 years.
Before this time, you will need to redo the mandatory training to renew your operating license.
If you don't, you lose your license restaurant.
Who can help me?
Find who can answer your questions in your region
Support for the creation and management of your restaurant
Chamber of Commerce and Industry (CCI)Declaration of the transfer of a business, works or
Company Tax Service (SIE)Publication in the Board of Trade of a trade fund takeover
Registry of the Commercial CourtMandatory declaration of your restaurant in town hall, works
Town Hall- National Commission of Restaurant Titles (CNTR)
French Association of Master Restaurateurs
Telephone
01 53 63 00 77
(cost of a local call)
Website
https://www.maitresrestaurateurs.fr/
Compulsory food hygiene training
Conditions for obtaining the title of master restorer
Condition to be an artisan cook (“homemade”)
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Document template
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FAQ
Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Economy
French Association of Master Restaurants (AFMR.)
French Association for Standardization (Afnor)
Bureau Veritas certification
Business of Authors, Composers and Music Publishers (Sacem)
Ministry of Economy
France Labor
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Ministry of Finance