Definition of a guest room

What is a bed and breakfast?

Article L.324-3 of the Tourism Code gives a definition of guest rooms as furnished rooms located in private homes, intended to accommodate tourists in return for payment, for one or more nights, accompanied by services offered.

What are the mandatory services?

Find all the mandatory standards on the site below: https://www.entreprises.gouv.fr/fr/tourisme/conseils-strategie/chambres-d-hotes 
Find all the characteristics, prices and procedures relating to guest rooms on the site below: https://www.service-public.fr/particuliers/vosdroits/F17452 

What is the maximum capacity of a guest room?

Capacity is limited to 5 rooms and 15 clients at the same time.

What technical requirements?

Each room must have a minimum surface area of ​​9 m² (excluding bathrooms) and a ceiling height of at least 2,20 m. In general, for commercial reasons, it is commonly accepted that a room should not be less than 12 m².
In addition, each bedroom must have access to a bathroom and a WC, whether directly or indirectly. In addition, they must be in full compliance with regulations concerning hygiene, safety and health.

What is the difference between a guest room and a private room?

If a room rental activity has more than 5 rooms and can accommodate more than 15 people, it cannot be qualified as “bed and breakfast” but rather as “homestay”. 
In this case, it is necessary to comply with the regulations of establishments open to the public (ERP) as well as accessibility rules for people with disabilities.

What is a table d’hôte? Do we have to offer table d'hôtes?  

No, it is not obligatory to offer table d'hôtes. 

The owner who rents one or more rooms can choose whether or not to offer meals to his guests. In this case, he must present a single menu, and the meal must be taken at the family table in the company of the resident.

If the table d'hôtes service includes alcoholic beverages, the operator must hold a restaurant or drinking establishment license. The operating permit is training delivered by a accredited organization, at the end of which you are issued with a certificate which proves that you followed the mandatory one-day specific training.For more details : https://www.economie.gouv.fr/entreprises/obtenir-licence-debit-boissons#

Declaration

You must register your room at the town hall. Download the form Cerfa N° 13566*03 to make your declaration.
The declaration which is the subject of an acknowledgment of receipt can be filed at the town hall, sent by email or sent by registered letter. 
In some municipalities, an online service is directly accessible on their website to carry out this process. 
It is important to note that any modification of the information provided during the initial declaration requires a new declaration to be made. You must obtain your registration in the Trade and Companies Register (RCS). To do this : RCS registration method.

Social contributions

You rent guest rooms and meet the conditions provided for by the tourism code, several options are available to you depending on the amount of your income from your activity and your turnover.
https://www.urssaf.fr/portail/home/espaces-dedies/activites-relevant-de-leconomie/quelles-activites/la-location-de-logement-meuble/la-location-de-chambre-dhotes.html

Tax

What tax declaration?

The bed and breakfast activity falls under the tax regime of parahotels, and not that of furnished rentals.
Consequently, 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;
• micro-enterprises (for self-employed people), if the turnover excluding tax does not exceed €170: the profit is calculated after a flat rate deduction of 000%, the taxable income corresponding to 71% of the turnover;
• agricultural profits for a farmer.

If income does not exceed €760 per year, it is exempt from income tax (except for self-employed people and micro-enterprises).

Is a guest room subject to Value Added Tax (VAT)?

If he does not meet the conditions to benefit from the VAT-based exemption, the operator is subject to VAT at the rate of 10% for the provision of accommodation and table d'hôtes (except for taxed alcoholic beverages). at 20%).

Is there a tourist tax for B&Bs?

Yes, if the guest room is located in a tourist town where the tourist tax is applicable.
The tourist tax conditions are defined by deliberation of the municipal council. This includes rates according to the type of accommodation, in accordance with current legislation, as well as taxation rules and collection periods. 
The applicable rate must be displayed in the guest room in a visible manner, so that guests are informed of the amount of tax they must pay during their stay.

Can we classify a guest room? 

No but… 

Unlike other forms of accommodation, B&Bs do not benefit from an official classification. However, they may be subject to labeling and qualification procedures. Examples of labels and brands include Bed and Breakfast Reference, Clévacances, Gîte de France, Accueil Paysan or Fleurs de Soleil.

A bed and breakfast that has obtained a distinction gains visibility compared to an establishment that does not have one. In addition, its services are valued thanks to the rental network associated with these brands, charters or labels.