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Create my guideSIRET & SIREN: mandatory from the first euro of furnished rental in France
Every Airbnb / LMNP / LMP / SCI / property manager must register with the French INPI portal within 15 days of starting activity. Profile-by-profile rules — facts verified April 2026.
⚠️ Dès le 1er € : <strong>every furnished rental host must obtain a SIREN/SIRET via the INPI portal</strong>, even for a single Airbnb weekend per year. The 'occasional' exemption was removed in 2017. Otherwise, the tax authority can reclassify the activity as <strong>undeclared</strong> with an 80 % surcharge and apply the labor concealment rules.
Why every host renting furnished must have a SIREN/SIRET
If you rent a furnished property in France — secondary residence, rental investment, or even a few weekends of your primary residence on Airbnb — you carry out, in the eyes of the tax authority, an economic activity subject to industrial and commercial profits (BIC) within the meaning of Article 35 of the French Tax Code. This activity must be declared online via the one-stop shop for business formalities managed by INPI, within 15 days of starting the rental (Article R. 123-247-1 of the French Commercial Code, RNE registration).
In return, you obtain free of charge a SIREN number (9 digits, identifies the entrepreneur) and a SIRET number (14 digits, identifies each establishment). This obligation applies from the very first euro of revenue and concerns both LMNP (non-professional furnished rental owners) and LMP (professional furnished rental owners).
Legal origin: PACTE Law 2019-486 of May 22, 2019 + Ordinance 2021-1189 of September 15, 2021 (creating the National Business Registry — RNE) + Decrees 2022-1014 and 2022-1015 of July 19, 2022 (RNE operation and fees). Since January 1, 2023, the old CFE routes are closed: only the INPI portal (formalites.entreprises.gouv.fr) channels the formality, with the SIRET then assigned by INSEE. The continuity procedure ended on December 31, 2024.
SIREN, SIRET, Le Meur number: do not confuse them
Three different identifiers apply to a short-term rental host. Many hosts confuse them — here is how to distinguish them.
9 digits
Identifies the entrepreneur (natural or legal person). Issued by INSEE via the INPI portal. Stays the same for your entire entrepreneurial life.
14 digits = SIREN + NIC (5)
Identifies the establishment (the rented property). If you rent multiple properties, you have one SIREN but one SIRET per property.
13 characters
Tourist furnished rental registration number issued by the commune or by the national declaration platform set up by the Le Meur Law (rollout in progress, deadline May 20, 2026). Must appear on every Airbnb / Booking / Vrbo listing.
A short-term rental host has two cumulative obligations: SIRET (INPI, taxation, URSSAF) and the 13-character registration number (commune / national platform, listings advertising). Neither dispenses with the other. Cumulative penalties (Article L. 324-2-1 of the French Tourism Code, Le Meur Law 2024-1039 of November 19, 2024): up to €10,000 communal administrative fine and up to €50,000 civil fine per property for breaches of the listing display obligations.
'I don't need to register with the RCS' — the trap that catches everyone
Many owners read Article L123-1-1 of the French Commercial Code or Constitutional Council decision 2017-689 QPC of February 8, 2018 and conclude: 'I don't need to register with the trade register, so I don't have to do anything.' That's wrong.
These two texts only mean that you don't have a Kbis certificate, because furnished rental is not a commercial act under commercial law. But since the PACTE Law and Ordinance 2021-1189, every economic activity is registered with the National Business Registry (RNE), managed by INPI, which is distinct from the RCS. The RNE issues the SIREN even to non-merchants — farmers, craftspeople, liberal professions, and furnished rental hosts.
A National Business Registry is maintained, in which enterprises operating on French territory and engaged in commercial, craft, agricultural or independent activity are registered.
— Article L123-36 of the French Commercial Code, created by Ordinance 2021-1189 of September 15, 2021
SIREN ≠ RCS. A non-professional LMNP has no Kbis but does have an INSEE registration certificate, a SIREN, a SIRET, and an APE code (typically 5520Z for short-term tourism or 6820A for long-term rental). It is a light administrative obligation — the procedure is free and 100 % online — but it is mandatory.
Am I concerned? Profile-by-profile table
Three obligations to distinguish: SIRET (RNE), trade register registration (Kbis), URSSAF / Social Security for self-employed affiliation. Here is the synthesis for each French short-term rental profile.
| Profile | SIRET | RCS (Kbis) | URSSAF / SSI |
|---|---|---|---|
| LMNP — classic furnished rental (no services) | Yes | No | Depends |
| LMNP / LMP in para-hotellerie | Yes | No | Yes |
| LMP — Professional furnished rental owner | Yes | No | Yes |
| Primary residence rented ≤ 120 days/year | Yes | No | Depends |
| SCI renting short-term furnished | Yes | Yes | Depends |
| Airbnb property manager | Yes | Yes | Yes |
| Empty property awaiting / for sale | No | No | No |
| Foreign non-resident owner | Yes | No | Depends |
LMNP — classic furnished rental (no services)
You rent on Airbnb without para-hotelier services. SIRET mandatory via the INPI portal. No RCS (furnished rental is not commercial). URSSAF/SSI only if revenue > €23,000/year (Article L611-1, 6° of the Social Security Code).
LMNP / LMP in para-hotellerie
You provide at least 3 of the 4 para-hotelier services (breakfast, regular cleaning, linen provision, even non-personalized client reception — Article 261 D 4° b CGI). SIRET mandatory, URSSAF from the start of activity (regular commercial activity), 10 % VAT, and RCS if activity exceeds the micro threshold.
LMP — Professional furnished rental owner
You meet the 2 cumulative conditions of Article 155 IV CGI: (1) annual revenue > €23,000, (2) this revenue exceeds the household's other earned income. SIRET mandatory, SSI mandatory, but no RCS (Constitutional Council 2017-689 QPC of February 8, 2018: the RCS registration condition as a criterion of the LMP professional status was struck down as unconstitutional).
Primary residence rented ≤ 120 days/year
Default legal cap: 120 days/year. The Le Meur Law allows any commune, by deliberation, to reduce it to 90 days/year (Article L. 324-1-1 IV of the French Tourism Code) — Paris did so on January 1, 2025. SIRET still mandatory as it is BIC activity from the first euro. URSSAF triggered only above €23,000/year.
SCI renting short-term furnished
An SCI already has a SIREN (registered with the RCS at incorporation). Major risk: furnished rental > 10 % of turnover triggers automatic switch to corporate tax — loss of fiscal transparency, professional capital gains on resale. Solution: family SARL under income tax (Article 239 bis AA CGI option) to preserve transparency.
Airbnb property manager
Activity commercial by nature (mandate / service provision). SIRET + merchant status + RCS registration (this time yes, RCS) + standard VAT (20 %) on commissions unless under the franchise threshold + SSI or AE regime depending on volume.
Empty property awaiting / for sale
No obligation. The SIRET is only required from the actual start of rental (1st contract / 1st euro received). An empty property is not an activity.
Foreign non-resident owner
The property is in France, the activity takes place in France → French taxation applies. SIRET mandatory via the INPI portal (passport + foreign address proof + property deed). Declaration via 2042-C-PRO on the impots.gouv.fr non-resident service. 18.6 % social levies, except if attached to another EU/EEA/Swiss social security regime (then only 7.5 %).
Legal form × tax regime × social regime: 3 axes to choose
The #1 mistake 90 % of beginner Airbnb hosts make is to confuse three independent choices: legal form (the wrapper), tax regime (how you're taxed), and social regime (how you contribute). Here is how to tell them apart.
Legal form
The wrapper that holds the activity. For short-term rentals in France, the default is the Sole Trader (Entreprise Individuelle, EI) personne physique — free, instant, and 75-85 % of French hosts use it. Alternatives: EURL, SASU, SAS, SARL, family SARL under income tax, SCI, undivided ownership.
Tax regime
How your income is taxed. Two options for LMNP: micro-BIC (revenue × flat allowance, 50 % classified / 30 % unclassified, ultra-simple bookkeeping) or real regime (net profit after charges + depreciation; commercial accounting).
Social regime
Your URSSAF contributions. Three cases: no contribution (LMNP < €23,000/year, only 18.6 % social levies via tax return), URSSAF micro-social (= 'auto-entrepreneur', 6 % of classified revenue / 21.2 % unclassified), or SSI/TNS (mandatory above €23,000/year for short-term rental).
The 5 most frequent combinations
In practice, 99 % of French Airbnb hosts fall into one of these 5 setups. Market estimates 2026 (Indy 200,000 LMNP users, Pennylane, Qlower, Inside Airbnb).
EI under micro-BIC without micro-social — the LMNP default
~70-80 %By far the dominant path. Form: EI personne physique. Tax: micro-BIC (revenue × allowance 50 % classified / 30 % unclassified). Social: no URSSAF contribution as long as revenue stays under €23,000/year, just 18.6 % social levies via the tax return. Bookkeeping ultra-simple: a revenue register, a 2042-C-PRO declaration, that's it. Ideal for 1-3 properties run personally.
EI under micro-BIC + micro-social (= "auto-entrepreneur" / micro-entrepreneur)
~5-8 %Same form and tax regime as above, but with the extra option of the URSSAF micro-social regime. Monthly or quarterly contributions: 6 % of revenue for classified rentals, 21.2 % of revenue for unclassified rentals or B&Bs. Covers health insurance + validates retirement quarters. Mainly relevant for para-hotelier services, B&Bs as primary activity, or to validate retirement. For pure Airbnb under €23k, it's an avoidable extra cost.
EI under the real regime
~10-15 %Form: EI. Tax: real regime (deduction of actual charges, mortgage interest, property tax, insurance, and especially depreciation of the property and furniture). Social: same as combo 1 under €23k. Becomes advantageous as soon as there is a mortgage, or when actual charges exceed 30-35 % of revenue. Tax often neutralized for 8-15 years thanks to depreciation. Commercial accounting → accountant recommended (~€600-1,000/year). Strong growth thanks to online bookkeeping tools (Indy, Qlower, JD2M).
Family SARL under income tax — Article 239 bis AA CGI option
~1-2 %For direct family members only (siblings, spouses, civil partners). Standard SARL with the option for fiscal transparency (income tax). Rare and powerful combination: depreciation + private capital-gains tax preserved on resale. Ideal for family wealth > €300k or for transmission via share dismemberment (allowance €100k/child every 15 years). Costs ~€1,500-2,500/year.
EURL or SASU under corporate tax — for larger portfolios
< 2 %Single-shareholder legal entity. Exits the LMNP regime, corporate tax 15 % up to €42,500 then 25 %, professional capital gains on resale. Relevant only for multi-property > €80k revenue, long-term planning and capitalization within the company. Costs €1,500-3,000/year. The SASU allows €0 social contributions if no salary is paid (vs EURL minimum ~€1,200/year).
🌳 Quick decision tree
- Revenue < €15,000 (unclassified) or < €30,000 (classified), no mortgage → EI under micro-BIC without micro-social. The default, the simplest.
- B&B / para-hotelier services / want to validate retirement → EI + micro-social option (= micro-entrepreneur).
- Active mortgage OR charges > 30 % of revenue → EI under the real regime. Depreciation often neutralizes taxation for 10+ years.
- Short-term rental revenue > €23,000/year → mandatory SSI affiliation (Article L611-1, 6° CSS). Stay in EI under the real regime to optimize.
- ≥ 2 properties in the family + transmission goal → Family SARL under income tax (Article 239 bis AA CGI). Preserves LMNP advantages + facilitates donations.
📌 Heads-up — EIRL no longer exists Since the Law 2022-172 of February 14, 2022, the EIRL (Limited-Liability Sole Trader) has been abolished. Separation between professional and personal assets is now automatic for any EI created since May 15, 2022, with no formality required. LMNP hosts therefore no longer need a dedicated structure to protect their personal assets.
Tax regimes after obtaining the SIREN
Once your SIRET is in hand, you choose your tax regime at registration. Thresholds were profoundly modified by the Le Meur Law (2024-1039 of November 19, 2024) and revalued by the 2026 Finance Act published in the Official Journal of February 20, 2026.
| Rental type (2026 income) | Micro-BIC threshold | Allowance |
|---|---|---|
| Long-term rental (tenant's residence) | 83 600 € | 50 % |
| Classified tourist rental | 83 600 € | 50 % |
| Bed & breakfast (Le Meur reform) | 83 600 € | 50 % |
| Unclassified tourist rental | 15 000 € | 30 % |
Above the micro-BIC thresholds or by option, you switch to the <strong>real regime</strong> (simplified up to €254,000 services / €840,000 sales; standard above). Source: Article 50-0 CGI, Article 7 of Law 2024-1039, and the 2026 Finance Act.
8 real cases: situations seen on French forums
Here are the 8 most frequent questions asked by Airbnb hosts on Facebook and LMNP forums. Precise answers, verified against primary sources.
💡 I only rent my studio 6 weeks a year — I'm 'occasional' so exempt, right?
No. The 'habitual/occasional' distinction was removed for BIC qualification by the 2016 Amending Finance Act (Law 2016-1918 of December 29, 2016, Article 114). In parallel, the 2017 Social Security Finance Act (Law 2016-1827 of December 23, 2016, Article 18) created the URSSAF affiliation for tourist rentals above €23,000. Result: you must obtain a SIRET from the first rental and declare your revenue as BIC. You won't owe URSSAF as long as you stay under €23,000/year, but the SIRET is still mandatory.
💡 I rent my primary residence 80 days/year on Airbnb — do I need a SIRET?
Yes. Renting your primary residence is capped at 120 days/year, can be lowered to 90 days by your commune's deliberation (Le Meur Law), but it remains a BIC activity from the first euro. The SIRET is mandatory. However, under €23,000/year you escape URSSAF contributions (only the 18.6 % social levies via your tax return).
💡 I exceeded €25,000 in 2025 on my Airbnb. Am I automatically LMP now?
Not necessarily. You meet the 1st condition of Article 155 IV CGI (>€23,000). You become LMP only if these €25,000 also exceed the sum of your salaries + other BIC + BNC + BA + management income of the household. If you also earn €40,000 in salary, you remain LMNP. But you still owe URSSAF (SSI, ~35-40% of profit or auto-entrepreneur option) because the €23k threshold triggers social affiliation regardless of LMNP/LMP fiscal status.
💡 My family SCI owns an apartment — we're starting Airbnb. Don't need a new SIREN since the SCI already has one, right?
Correct, the SCI already has a SIREN. But watch out for the tax trap: as soon as furnished rental exceeds 10 % of the SCI's turnover (BOFiP tolerance BOI-IS-CHAMP-10-30), the SCI automatically switches to corporate tax — loss of fiscal transparency, professional capital gains on resale. Since the 2019 Finance Act, the IS option is revocable within 5 fiscal years, then irrevocable. Solution: family SARL under income tax (Article 239 bis AA CGI option) or dedicated structure.
💡 I manage 5 properties as a property manager. SIRET mandatory?
Yes, no ambiguity. Property management is commercial by nature (mandate or para-hotelier service provision). You are a merchant, so RCS registration is required (not just RNE), 20 % VAT on commissions unless under the franchise threshold, and CFE due wherever you operate.
💡 I'm German, I own an apartment in Nice that I rent on Airbnb. Do I have to register in France?
Yes. The property is in France, the activity takes place in France, French taxation applies. You must open a SIRET via the INPI portal (with passport and address proof in Germany), declare your French income via a 2042-C-PRO and an impots.gouv.fr non-resident account. French social levies (18.6 %) apply, unless you fall under another EU/EEA/Swiss social security regime (then only the 7.5 % solidarity levy).
💡 I registered as a 'lodging' micro-entrepreneur with code 5510Z by mistake. What can I do?
You are likely an EI with the URSSAF micro-social option on a 'lodging' code that does not match your actual activity. For classic furnished residential rental under €23,000/year, the most economical setup is EI under micro-BIC without micro-social (APE code 5520Z for short-term tourism or 6820A for long-term), without the auto-entrepreneur option. You then avoid the 6 to 21.2 % URSSAF on revenue. If you want to validate retirement quarters or run para-hotellerie, micro-social remains relevant. Go to procedures.inpi.fr → modify activity to adjust.
💡 I'll soon rent my apartment, it's still empty. Should I get a SIRET 'just in case'?
No. The obligation arises from the actual start of activity (1st contract signed / 1st euro received). An empty property is not an economic activity. However, from the first booking, you have 15 days to register with the RNE (Article R. 123-247-1 of the French Commercial Code) — so anticipate creating the INPI account so you're not caught off-guard.
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How to obtain your SIRET in 7 steps (free, 100 % online)
The procedure is entirely free and dematerialized. Lead time: 8 to 15 working days on average (paper notification from INSEE within ~3 weeks).
Create an INPI account
Visit https://procedures.inpi.fr (the public URL is also formalites.entreprises.gouv.fr which redirects). The old guichet-entreprises.fr site is closed.
Choose "Create a business"
'Individual enterprise / Natural person' → 'Liberal or other activity' → enter 'Furnished accommodation rental'.
Select the APE code
5520Z (short-term tourism accommodation) for an Airbnb tourist rental, or 6820A (housing rental) for long-term. INSEE may adjust after review.
Choose the tax regime
Micro-BIC (default below thresholds) or option for the simplified real regime to activate within 15 days for the first year. The real-regime option is then taken before February 1 of N+1 for following years.
Choose the VAT regime
Franchise en base by default (recommended for classic LMNP without para-hotelier services). If para-hotellerie, you will be subject to 10 % VAT.
Attach supporting documents
ID, address proof, non-conviction certificate (built-in form). Everything is dematerialized.
Receive the SIRET
Lead time: 8 to 15 working days by email (paper notification ~3 weeks). Cost: €0. If you have several properties, you obtain one SIREN but one SIRET per establishment.
6 misconceptions to drop right now
On French LMNP and Airbnb forums, these statements circulate. All are false or misleading.
❌ « As long as I earn less than €23,000 / €15,000, I'm exempt »
False for the SIRET (mandatory from the first euro). Partly true for charges: under €23,000 no URSSAF contributions (but 18.6 % social levies still apply), and under €15,000 (unclassified) or €83,600 (classified/long-term) you stay in micro-BIC.
❌ « Airbnb doesn't tell the tax authority anything »
Totally false. Since 2023, the DAC7 framework (EU directive 2021/514, transposed by Ordinance 2023-483 of June 21, 2023 and codified at Article 1649 ter A of the French Tax Code; former Article 242 bis CGI) requires all platforms (Airbnb, Booking, Vrbo, Le Bon Coin, etc.) to transmit each year before January 31 a summary of each host's income to the DGFiP. You receive this summary yourself. Pre-filling of your tax return is based on these transmissions.
❌ « I'm just a private individual, INPI doesn't concern me »
False. The 'private individual' status doesn't exist in tax law. As soon as you collect a furnished rental, you are a BIC operator (Article 35 I 5° bis CGI) and must declare your activity to the INPI portal.
❌ « With my SCI I'm fine, I can rent on Airbnb without doing anything »
False. The SCI has a SIREN, but switches to corporate tax from 10 % furnished short-term rental — much heavier taxation. Since the 2019 Finance Act (Law 2018-1317 of December 28, 2018, Article 50), the corporate-tax option is revocable within 5 fiscal years; beyond that, it becomes irrevocable. Significant patrimonial risk if not anticipated.
❌ « I can sort it out at year-end when I do my taxes »
False. The legal deadline is 15 days after the start of activity (Article R. 123-247-1 of the French Commercial Code, RNE registration). Beyond that, in case of audit, the administration applies the 80 % surcharge for undeclared activity (Article 1728 CGI) without prior formal notice, plus interest at 0.20 %/month.
❌ « A SIRET is for real businesses, not for me »
False. The SIRET is an administrative identifier, not a status. Having a SIRET does not make you a 'company', does not change your assets, does not entail heavy accounting obligations if you stay in micro-BIC. It's a free 15-minute online formality.
Penalties for failure to register
The administration now cross-references Airbnb data transmitted under DAC7 (Article 1649 ter A of the French Tax Code) with its own databases. Penalties are based on the Commercial Code, the Tax Code and the Labor Code. Here are the official 2026 schedules.
| Failure (article) | Penalty |
|---|---|
| Failure to register with the RNE (National Business Registry) — Art. L123-38-1 C. com. | 7 500 € |
| Late declaration without formal notice — Art. 1728 CGI | 10 % |
| Declaration not filed 30 days after formal notice — Art. 1728 CGI | 40 % |
| <strong>Undeclared activity</strong> discovered in audit (no SIRET) — Art. 1728 CGI | 80 % |
| Concealed work by activity concealment — Art. L8221-1 and L8224-1 C. trav. | 45 000 € + 3 ans |
| Missing Le Meur registration number on a listing — Art. L324-2-1 C. tourism | 10 000 € |
<strong>Cumulative risk</strong>: an undeclared Airbnb discovered in audit can stack the 80% surcharge (undeclared activity), interest at 2.4 %/year, URSSAF reassessment over 3 years (+ 25 % surcharge if concealed work is established, Article L. 243-7-7 CSS — distinct from the standard URSSAF reassessment of 5 % + 0.2 %/month), and the DGCCRF fine of up to €10,000 per property (Le Meur Law). A <strong>retroactive reclassification as LMP</strong> is also possible: LMP status follows automatically from meeting both cumulative conditions of Article 155 IV CGI, assessed each year — it removes private capital-gain exemptions after 22/30 years and applies professional capital-gains taxation.
Frequently asked questions
Yes. Article R123-247-1 of the French Commercial Code and the BOFiP (BOI-BIC-CHAMP-40-10) consider any habitual furnished rental as an economic activity subject to the BIC regime, from the first euro. The 'habitual/occasional' distinction was removed by the 2016 Amending Finance Act (Law 2016-1918, Article 114). Registration with the INPI portal is mandatory within 15 days of activity start, free and online.
The SIREN (9 digits) identifies the entrepreneur (natural or legal person). The SIRET (14 digits) identifies each establishment = each rented property. With 3 properties, you have one SIREN but 3 SIRET. The 13-character Le Meur number is yet different: issued by the commune (or the national declaration platform set up by the Le Meur Law) and must appear on listings.
On https://procedures.inpi.fr or formalites.entreprises.gouv.fr. It's free and 100 % online. You need ID, address proof and a non-conviction certificate. Lead time: 8 to 15 working days. The paper continuity procedure was discontinued on December 31, 2024.
Several cumulative penalties: €7,500 administrative fine for failure to register with the RNE (Art. L123-38-1 C. com.), 80 % surcharge for undeclared activity (Art. 1728 CGI) without prior formal notice, late-payment interest at 0.20 %/month, possible qualification as concealed work (up to €45,000 + 3 years prison, Art. L8221-1 C. trav.), URSSAF reassessment over 3 years + 25 %.
No, it's free for an LMNP natural person via the INPI portal. No registration fee. Any fees you see online concern third-party providers (accountants, accounting platforms) who can support you, but the INPI procedure itself is free.
No. The SIRET is an administrative identifier, not a legal status. As an LMNP natural person, you are a sole trader (independent entrepreneur) — different from a company. Your assets remain those of a private individual (since the law of February 14, 2022 automatically separates pro from personal assets), no Kbis, no annual accounts to file, no general meetings.
Micro-entrepreneur (= EI + URSSAF micro-social option) is one of five possible setups, not a mandatory path. For classic furnished residential rental without services, under €23,000/year, EI under micro-BIC without micro-social is generally cheaper (€0 URSSAF, just 18.6 % social levies via tax). Micro-entrepreneur becomes relevant for B&Bs, gîtes with services, para-hotellerie, or to validate retirement quarters. Decide based on your profile — see our 'Legal form × tax regime × social regime' section above.
No. You keep the same SIREN but must declare a secondary activity via the INPI portal (modification formality, free). You will obtain a new SIRET (different NIC) for this new activity. End result: 1 SIREN, 2 SIRETs (one per establishment / activity).
Continue your 2026 compliance
Sort it out now and prepare 2026 with peace of mind
With e-invoicing on September 1, 2026 and the Le Meur registration number on May 20, 2026, the SIRET becomes essential. While you sort out registration, create a free professional welcome book for your Airbnb guests.
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