Are you planning to open a bed and breakfast and would like to know the steps to take? Are you looking for information about your obligations, tourist tax, invoicing?
The Balcons du Dauphiné Tourist Office informs you and provides you with useful links and documents to download (Cerfa form, guide to reference guest rooms, etc.).
The concept of a bed and breakfast
The host must offer:
- One night including the provision of household linen and breakfast,
- The reception must be provided by the host,
- The host must live on the premises,
- Each guest room must provide access to a bathroom and a toilet,
- The room and spaces must comply with the regulations on hygiene, safety and sanitation, which applies to tourist accommodation,
- Rooms and toilets must be cleaned daily, at no extra cost,
- The room cannot be less than 12 m²,
- Unlike furnished tourist accommodation, a guest room cannot be classified according to the official star system. However, it can benefit from specific private labels (Gîtes de France, Clevacances, Sun Flowers, Hiking Home, Bienvenue à la Ferme, Home Farmer, etc.) or be referenced Reference ® Guest House,
- The reception capacity is limited to 5 rooms and 15 guests at the same time.
Please note: beyond 5 rooms ou of 15 clients, the activity switches to a hotel or a room in a private home.
In these cases, it will be necessary to apply the regulation of establishments receiving the public (ERP) including fire regulations and accessibility rules for disabled people.
The obligations of a guest house
The guest house rental company is subject to the same transparency obligations as a hotelier with regard to the customer regarding price information.
Information to display
Outside the establishment
- Price per night (breakfast included) for each room in euros and including tax (if the price varies depending on the season and the number of people, this should be specified),
- Amount of tourist tax per day and per person,
- Whether or not an internet connection is accessible from the rooms (and whether or not the price of this service is included in the price of the night),
- How to access information on prices for all other services marketed.
At the customer reception area (reception)
- Price per night (breakfast included) for each room in euros and including tax (if the price varies depending on the season and the number of people, this should be specified),
- Amount of tourist tax per day and per person,
- Whether or not an internet connection is accessible from the rooms (and whether or not the price of this service is included in the price of the night),
- How to access information on prices for all other services marketed.
In every room
- The amount of the tourist tax,
- All prices for services provided in addition to overnight stays or stays,
- How to access this information.
Billing
A detailed invoice must be given to the customer as soon as the price of the service reaches €25, or upon request.
The invoice must state:
- Contact details for the guest rooms,
- Date of writing of the invoice,
- Date and place of the service,
- Detailed breakdown, in quantity and price of each service,
- Total amount to be paid excluding tax (HT) and including all taxes (TTC),
- Name of the customer (unless the customer objects),
- The tourist tax which must be displayed on a dedicated line, it cannot under any circumstances be included in the invoice.
The note must be made out in duplicate. The original is given to the customer at the time of payment.
To note : A host who does not issue an invoice to his client is liable to a fine of €3000.
The guest table
The term “table d’hôtes” indicates that the bed and breakfast rental company offers a meal option.
The table d'hôtes is not a restaurant. This is a service that comes in addition to accommodation, reserved for the occupants of the guest rooms only. The meal must be taken at the family table. It must consist of a single menu.
The table d'hôtes is subject to a certain number of regulations:
- Obligation to inform the consumer about the prices charged (drinks included or not, for example),
- Compliance with hygiene and food safety rules (drinking water supply, hygiene of surfaces and utensils, sanitary facilities for staff, etc.).
If the rental company offers alcoholic beverages as part of meals, it must have a restaurant or liquor licenseThe sale of non-alcoholic beverages is free.
Steps to open a guest house
The declaration in town hall
Any resident who wishes to offer one or more guest rooms for rental must make a prior declaration to the town hall of their place of residence. In the event of failure to declare tourist accommodation: the host is liable to a third class fine of up to €450 (article R.324-1-2 of the tourism code).
Make your declaration with Déclaloc
If your municipality has subscribed to the DéclaLoc Cerfa service, you can complete the procedures online at www.declaloc.frThe Cerfa will be automatically sent to the municipality.
DéclaLoc Cerfa allows hosts to:
- to complete their formalities 24/7 and receive their receipt without having to go to the town hall or wait,
- to have a dashboard to view their declaration(s), file new ones or even declare a cessation of activity,
- to contact the territory by form.
Make your declaration using the Cerfa form
If the municipality has not subscribed to the Déclaloc service, complete the form cerfa N°13566 and have it approved by the town hall.
Registration of the activity
When the bed and breakfast activity is carried out on a regular basis, it constitutes a commercial activity.
Since January 1, 2023, it is mandatory to carry out your procedures on the website of business formalities counter. These steps are mandatory, regardless of the income generated by the guest house.
It must be registered, including when the activity is carried out under the simplified micro-social regime (or micro-entrepreneur regime).
Please note: If the landlord does not take steps, renting a guest room constitutes an offence for undeclared work. If the landlord voluntarily provides inaccurate information, he or she is liable to a fine of up to €4 and 500 months in prison.
The labeling of a guest room
The Chambres d'hôtes Référence ® label is a distinction rewarding guest houses that guarantee quality services for the customer. This qualification is also recognized within the framework of the Accueil Vélo label.
Taxes and duties to be paid
If it is usual, therefore declared to the RCS (Trade and Companies Register), the bed and breakfast activity falls under the tax regime of para-hotels, and not that of furnished rental.
Income tax
Income must be declared for income tax under one of the following regimes:
- Industrial and commercial profits (BIC) : profits made by individuals who exercise a commercial profession,
- Non-professional furnished rental regime (actual profit regime) for non-professional operators,
- Microbusiness (for self-employed entrepreneurs), if the turnover excluding tax does not exceed €188 (the profit is calculated after a flat-rate deduction of 700%, the taxable income corresponding to 71% of the turnover),
- Agricultural profits, for a farmer.
If the income does not exceed €760 per year, the room renter
Value Added Tax (VAT)
If the conditions for benefiting from the VAT exemption are not met, the B&B owner is subject to VAT at the rate of 10% for the provision of accommodation and table d'hôtes (except for alcoholic beverages taxed at 20%). This tax is invoiced directly to the customer. It is up to the B&B owner to collect it on taxable transactions and declare it.
Territorial economic contribution (CET)
The B&B business is liable for the CET, which is made up of the business property tax (CFE) and the business value added tax (CVAE). The business property tax (CFE) is based solely on assets subject to property tax. This tax is due in each municipality where the operator has premises and land related to their business. Some B&B rental companies may benefit from an exemption or reduction in the CET.
Tourist tax
This tax is to be paid by the customer to the guest house owner, who then pays it to the local authority. The rate for guest houses is fixed and includes the departmental share.
More: https://balconsdudauphine.taxesejour.fr/
Useful documents to download to open a guest room
Sources Tourism Code articles L. 324-3 – D. 324-13 –www.service-public.fr
