DECLARATION AT TOWN HALL
The owner of a furnished tourist accommodation or a guest roomobligation to declare your rental to the administration. In the absence of a declaration, he risks a fine of up to 450 euros.
To complete this declaration formality, the owner can
- Either fill out the form CERFA No. 14004*03 and send it to the town hall where the accommodation is located.
- Either connect to the Déclaloc application and follow the steps until the file is validated
- Either connect to the teleservice on the public service website: https://www.service-public.fr/particuliers/vosdroits/R14321.
Important clarification: declaration to the town hall is not yet compulsory if the accommodation in question constitutes the main residence of the owner (who must therefore occupy it for more than eight months per year).
Any change concerning the information provided (on the lessor, the furnished accommodation, the rental periods) must be the subject of a new declaration to the town hall.
The Cotentin Agglomeration has not yet put in place the procedures for change of use and the registration number.
BUSINESS FORMALITIES CENTER (CFE)
Renting furnished accommodation is a civil activity but has a commercial character from a tax perspective. As soon as the activity is carried out in a usual manner, a declaration of existence must be made by the furnished rental company to a Business Formalities Center (CFE). This provision concerns non-professional furnished rental companies not registered in the Trade and Companies Register (RCS) and professional furnished rental companies.
This process allows the creation of your SIRET number (issued by INSEE).
For more information on the tax regime to adopt for your structure, do not hesitate to contact the nearest tax center: Taxes. govt and CFE: Business Formalities Center