[1] Disclaimer: Please note that this is not a legally approved or verified document

Contents:

1. Taxes
1.a Mainland France
1.b Corsica
1.c Guadeloupe, Martinique, Reunion

2. City Taxes

3. Fiscal Reporting

4. Bill/Invoice Format

5. Customer Profiles

6. Police/Tourism Reporting

References

1. Taxes

1.a Mainland France


TVA (Taxe sur la Valeur Ajoutée)
VAT (Value Added Tax)

  • 20 % Normal Rate [2]
    Applies to: Products and services not assigned with a specific tax rate, includes alcohol.

  • 10 % Reduced Rate [3]
    Applies to: Accommodation, Products - Food and beverages sold for immediate consumption

  • 5.5 % Reduced Rate [4]
    Applies to: Products, Food, and beverages sold in containers that allow for later consumption.

  • 2.1 % Special Rate [5]
    Applies to: Entrance fees for the first staging of new theatrical/musical performances, Sales of live animals for slaughter, other instances

Exemptions:

  • No Show Fees, Cancellation Fees [6]

1.b Corsica


TVA (Taxe sur la Valeur Ajoutée)
VAT (Value Added Tax)

  • 10 % Normal Rate [7]
    Applies to: Products and services not assigned with a specific tax rate. Includes alcohol consumed on-site

  • 2.10 % Reduced Rate [7]
    Applies to: Accommodation, Products - Food and beverages sold for immediate consumption

Exemptions:

  • No Show Fees, Cancellation Fees [6]


1.c Guadeloupe, Martinique, Reunion


TVA (Taxe sur la Valeur Ajoutée)
VAT (Value Added Tax)

  • 8.5 % Normal Rate [8]
    Applies to: Products and services not assigned with a specific tax rate. Includes alcohol.

  • 2.10 % Reduced Rate [8]
    Applies to: Accommodation, Products - Food and beverages sold for immediate consumption

Exemptions:

  • No Show Fees, Cancellation Fees [6]

2. City Taxes


Taxe de Sejour (Tourist Tax)


City taxes in the form of a Tourist Tax are calculated on the basis of a fixed federal guideline stipulating maximum and minimum amounts. Individual Regions, Departments, and Communes are able to impose these taxes as well as additional fees which can exceed the highest fixed rate. [9] [10]

Categories

Lowest rate

Highest rate

Palaces

0.70 EUR

4.20 EUR

5 Star Hotels

0.70 EUR

3.00 EUR

4 Star Hotels

0.70 EUR

2.30 EUR

3 Star Hotels

0.50 EUR

1.50 EUR

2 Star Hotels

0.30 EUR

0.90 EUR

1 Star Hotels

0.20 EUR

0.80 EUR

Exemptions:

Varies in individual Regions, Departments, and Communes

3. Fiscal Reporting

Infocert NF 525 Certification

In France, Mews falls into the category of a "Cash Management Software" and must therefore undergo mandatory NF 525 certification.

Conducted by Infocert, additional yearly audits are conducted to ensure that Mews remains compliant with local requirements.

NF 525 contains a set of standards required by French law for tax invoicing purposes.


VAT Reporting: [11]

  • Manual Submission

  • Reporting deadline on the 19th of each following month

City Tax / Tourist Tax Reporting: [12]

  • Manual Submission

  • A declaration must be made to the town hall at the latest one month before each collection period.

Specific information that must be provided includes: [13]

  • The opening or rental period

  • The reception capacity of the establishment, determined in a number of units in accordance with the article

  • The address of the accommodation;

  • The amount of tax due;

4. Bill/Invoice Format

Required Information to be included in Invoices: [14]

Category

Details

Date of invoice issuance

The date on which it is issued.

Invoice numbering

Unique number based on a continuous chronological sequence, without break. Example: invoice 01, 02, 03

However, it is possible to issue separate series when the conditions for carrying out the activity justify it. The company can use a prefix per year (2018-XX) or per year and month (2018-01-XX). For example, if it ends the month of January with an invoice numbered 25:

- January: invoice n ° 2018-01-025

- February: invoice n ° 2018-02-026

To appear on all pages of the invoice

Date of sale or service

The actual day of delivery or end of the performance of the service

Identity of the buyer

- Name (or company name)
- Address of the head office of a company or the domicile of an individual (except opposition on his part, for an individual)
- Billing address (if different from the head office)

Identity of the seller or service provider

- Name and first name of an individual entrepreneur (possibly followed by his business name) - Corporate name of a company followed by the Siren or Siret number (except for individuals)

- RCS number for a trader, followed by the name of the city where the registry office is located - Number in the Trades Directory for a craftsman (Siren number + RM + number of the registration department)

- Address of the head office (and name of the establishment)

- If the company is a company, mention the legal form (EURL, SARL, SA, SNC, SAS) and the amount of share capital

Please note: If the company is in the process of being registered, the invoice must be drawn up in the name of the company, with the mention "The Siret in the course of allocation", and not in the name of the creator, under penalty of rejection of the deduction. VAT.

Purchase order number

When it has been previously established by the buyer

Individual VAT identification number of the seller and professional customer, only if the latter is liable for VAT (self-liquidation)

Except for invoices for a total amount excluding tax less than or equal to 150 €

Designation of the product or service

- Nature, brand, product reference - Service: materials supplied and labor

A detailed account of each service and product provided

Details in quantity and price (optional if the service has been the subject of a preliminary, descriptive and detailed estimate, accepted by the customer and in accordance with the service performed)

Price catalog

Unit price excluding VAT for products sold or hourly rate excluding VAT for services provided

Possible price increase

Transport or packaging costs for example

Legally applicable VAT rate

The total amount of corresponding VAT

If the transactions are subject to different VAT rates, the corresponding rate must be shown on each line.

Discount

Discounts, rebates, or discounts acquired on the date of the sale or provision of the service and directly related to this operation, excluding discounts not provided for on the invoice

Total amount payable excluding tax (HT) and all taxes included (TTC)

The date on which payment is due

Specifying:

- the discount conditions applicable in the event of payment on a date prior to that resulting from the application of the general conditions of sale,

- the rate of penalties payable on the day following the payment date shown on the invoice,

- the amount of the lump-sum compensation for recovery costs due to the creditor in the event of late payment

5. Customer Profiles

  • Collected data subject to GDPR Regulations [15]

  • No legal requirement to demand identification documents except when payment is being made by cheque. Should a guest refuse to provide an identification document and service is refused, the hotel may be held criminally liable. [16] [17]

Legally required information to be collected includes: [18]

  • First name

  • Last name

  • Date of Birth

  • Place of Birth

  • Nationality

  • Place of residence

  • Mobile phone number

  • E-mail address

  • Date of Arrival

  • Date of Departure

Exemptions:

  • Children under the age of 15 may appear on the sheet of an accompanying adult.

6. Police & Tourism Reporting

Police Report

  • Manual Reporting [19]

  • Guest data records must be kept for a period of six months and handed over, on request, to the police and gendarmerie units. This transmission can be done in dematerialized form.

  • A clause in the rental contract may authorize the lessor to fill in the individual police form with the information obtained during the reservation so that the customer only has to sign the form on arrival.

INSEE Report (Institut National de la Statistique et des Etudes Economiques) [20]

  • Manual Reporting

  • On a monthly basis and can be completed by email, fax, or online.

The collected information includes:

  • Characteristics of the establishment

  • Reception capacities

  • Daily occupancy rates of rooms or locations

  • Arrivals and overnight stays according to the country of residence of the tourists

  • Length of stay

  • The proportion of business tourism.

References:

[1] DISCLAIMER: Please note that this is not a legally approved or verified document. The information presented here is not intended to constitute, nor should it be relied upon, to replace any professional advice. No action should be taken without first consulting with a tax advisor and/or legal expert.

[2] Code Général des Impôts (General Tax Code)
Article 278, Last Updated: 18.01.2021
https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191854

[3] Code Général des Impôts (General Tax Code)

Article 279, Last Updated 18.01.2021
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041467650

[4] Code Général des Impôts (General Tax Code)
Article 278-0 bis, Last Updated 18.01.2021
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038046954

[5] Code Général des Impôts (General Tax Code)
Article 281c, Last Updated 18.01.2021
https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191656

[6] Case C-277/05

Société thermale d’Eugénie-les-Bains
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62005CJ0277&from=FR

[7] Code Général des Impôts (General Tax Code)
Article 297, Last Updated 18.01.2021
https://www.legifrance.gouv.fr/codes/id/LEGIARTI000033469142

[8] Code Général des Impôts (General Tax Code)
Article 296, Last Updated 18.01.2021

https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028419532

[9] Code général des collectivités territoriales (General Code of Local and Regional Authorities)

Article L2333-30, Last Updated: 01.01.2021

https://www.legifrance.gouv.fr/codes/id/LEGIARTI000042913417/2020-12-31/

[10] TAXE DE SÉJOUR : Barème applicable pour 2021 (2021 Apllicable rates)

Last Updated: 03.08.2020

https://www.collectivites-locales.gouv.fr/files/files/dgcl_v2/FLAE/FL1/ts_tarifsmax2021.pdf

[11] TVA, Quelles déclarations dois-je déposer? (VAT, what declarations must be made?)
Last Updated: 06.02.2020

https://www.impots.gouv.fr/portail/professionnel/tva

[12] Code du tourisme (Tourism Code)
Article L2333-43, Last Updated 01.01.2021
https://www.legifrance.gouv.fr/codes/id/LEGIARTI000037992705/2019-01-01/

[13] Code du tourisme (Tourism Code)
Article L2333-34, Last Updated 01.01.2021

https://www.legifrance.gouv.fr/codes/id/LEGIARTI000041470679/2019-12-30/

[14] Mentions obligatoires sur une facture (Obligatory mentions in an invoice)
Last Updated: 07.2020

https://www.service-public.fr/professionnels-entreprises/vosdroits/F31808

[15] General Data Protection Regulation (GDPR)
Last Updated: 25.05.2018
https://gdpr-info.eu/

[16] Obligation faite aux clients des hôtels de laisser photocopier leur carte nationale d'identité (Obligation for guests to allow their identity card's photocopied)
Last Updated: 29.03.2007
https://www.senat.fr/questions/base/2006/qSEQ060723827.html

[17] Code de la consommation (Consumer Code)

Article L122-1, Last Updated: 01.01.2021

https://www.legifrance.gouv.fr/codes/id/LEGIARTI000027646162/2014-01-01/

[18] Code de l'entrée et du séjour des étrangers et du droit d'asile (Code of Entry and Right to Asylum)
Article R611-42, Last Updated: 01.01.2021
https://www.legifrance.gouv.fr/codes/id/LEGIARTI000033334540/2016-11-01/

[19] Qui doit faire remplir une fiche individuelle de police à un touriste étranger? (Who should fill out a police form for foreign tourists)
Last Updated: 17.02.2020
https://www.service-public.fr/particuliers/vosdroits/F33458

[20] Enquête mensuelle de fréquentation dans les hébergements collectifs de tourisme (Monthly Survey of Tourist Accommodation Occupancy)
Last Updated: 20.01.2021
https://www.insee.fr/fr/metadonnees/source/serie/s1039


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