Must I register chambres d’hôtes as a business?
Reader query on whether they must register a chambre d’hôtes as a business or just declare the small income.
We are starting a chambre d’hôtes at our farm and are unsure about just declaring what will be a small income or registering a business (eg. micro-entrepreneur). Can you advise? D.L.
If you are providing bed and breakfast lets at home, you must make a declaration of your chambre d’hôtes to the mairie on form 13566*02 (tinyurl.com/chambreform).
You can drop it in by hand, post it by recorded delivery or scan and email. Some mairies also offer an online option.
Chambre d’hôtes may benefit from the micro-BIC tax system, with the higher of the two income thresholds (€82,200) and an abatement of 71% of the income for income tax. Note that there are certain basic standards concerning size of room and access to washing and toilet facilities.
However the Direction Générale des Entreprises (part of the Economy Ministry) says if the activity is of a ‘habitual nature’ (or where it is your main work activity) you must also register as a business. In this case farmers offering B&B at the farm are asked to register it as a secondary activity with the chamber of agriculture (other people register at the chamber of commerce, for example as micro-entrepreneurs).
Farmers’ B&B income is sometimes added to their agricultural income or sometimes declared as separate micro-BIC income. It would be best to seek advice from the chamber or a professional such as an accountant on what would be right for your circumstances and whether your activity will be deemed sufficiently ‘regular’ to need the extra level of formalities.
Reader's query answered by Hugh MacDonald
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