Tax and accounting for your property management company

No, it's not mandatory. As a sole proprietor, accounting is limited to an income ledger and keeping invoices. Tools like Indy (free) or Freebe automate URSSAF filings and income tax declaration. However, a one-time meeting with an accountant (100-200 euros) can be useful to validate your regime choice and identify optimizations.

Under micro-BIC, the tax authority applies a flat-rate deduction of 50% on your revenue. you cannot deduct any actual expenses. Under the actual regime, you deduct your real expenses (travel, software, insurance, subcontracting, depreciation). The actual regime is more advantageous as soon as your real expenses exceed 50% of revenue, which is common in property management from the very first months of activity.

Only under the actual regime. You deduct all justified professional expenses: travel (mileage allowance or actual costs), phone, software, insurance, cleaning subcontracting, supplies, accountant, training, CFE, business share of rent if home office. Keep all receipts for 10 years. Under micro-BIC, the 50% flat-rate deduction replaces actual expense deduction.

It depends on your revenue. Below 36,800 euros excl. VAT, you benefit from the VAT base exemption (no VAT charged or recovered). Above that, you charge 20% VAT on your service provisions. If you provide para-hotel services (3 of the 4 hotel services), the reduced 10% rate applies to the accommodation portion.

It depends on the regime and status. As a sole proprietor under micro-BIC: 10,550 euros URSSAF charges (21.1%) + income tax on 25,000 euros (after 50% deduction). As an EURL under the actual regime with 30,000 euros deductible expenses: corporate tax at 15% on 20,000 euros profit (3,000 euros) + self-employed charges on compensation paid. An accountant can optimize the split to minimize the overall burden.

Yes, under the actual regime. A commercial vehicle is depreciable over 4-5 years without limitation. For a passenger vehicle, the deductible depreciation is capped at 18,300 euros (or 9,900 euros if CO2 emissions exceed 130g/km). Example: a 20,000-euro vehicle over 5 years = 4,000 euros/year deductible depreciation (within the cap). Alternative: the mileage allowance, often more advantageous for modest vehicles.

First check if platforms (Airbnb, Booking) collect it automatically in the municipality. For direct bookings, you must collect it from guests (per night and per person) and remit it to the municipality according to its schedule (quarterly or annual). Keep a record of overnight stays. The amount ranges from 0.20 to 4.20 euros per night per person depending on the municipality and the property classification.

Three signals: (1) you are approaching the 77,700 euros revenue cap, (2) your real expenses significantly exceed 50% of revenue and the actual regime in a company would be more advantageous, (3) you want to bring on partners, hire, or raise funds. Anticipate the transition 3-6 months before reaching the cap. An accountant can simulate both scenarios to determine the optimal timing.

The penalties are significant. Non-filing of VAT: 10% surcharge + late interest (0.20%/month). Non-filing of tax return package: 10% surcharge, up to 40% if formal notice is ignored. Non-filing of income: 10 to 80% surcharge depending on severity. Non-remittance of tourist tax: fine up to 12,500 euros. It's better to file late than not file at all.

Several levers: (1) choose the right tax regime (actual vs micro), (2) join an OGA for the tax credit, (3) depreciate all professional investments, (4) deduct all eligible expenses (including often forgotten ones: CFE, training, business meals), (5) use the manager training tax credit, (6) optimize the salary/dividends split in a company, (7) benefit from ACRE in the first year. Each lever individually may seem modest, but combined, they represent several thousand euros in annual savings.