You wish to register a non-professional furnished rental (LMNP) to obtain a SIRET and be “in order” fiscally? Since the introduction of the One-stop shop, If you want to register your company, you can do so online via INPI (business formalities). The trickiest part isn't the paperwork... it's getting the right information. tick the right options to avoid mistakes (such as confusing “micro-entrepreneur” with “micro-BIC”).
Here's a simple, practical, no-nonsense guide.
When you start out in furnished rental, you often hear: “Airbnb takes care of everything”.”. In reality, Airbnb can manage a part (e.g. tourist tax on bookings made with them), but not what comes under your registration and your tax obligations.
✅ INPI (Guichet unique) link ready to click
- Declaring a new business (LMNP) : https://formalites.entreprises.gouv.fr/declarer.php
- Guichet unique reception desk : https://formalites.entreprises.gouv.fr/
(And if you want an official step-by-step guide, there is a PDF “LMNP route” guide on the site).
1) SIREN vs SIRET: what is it and why do you need it for LMNP?
- SIREN the number that identifies your legal unit“ (you, as a declared activity). Issued by INSEE via the Guichet unique.
- SIRET the number that identifies an establishment (often the address of the rented property / the activity attached to a location).
📌 So, when you “create your LMNP” on the Guichet unique, you don't choose a “magic status”: you register your business and the administration will assign you your login details.
2) “Airbnb can do anything”: what it covers... and what it doesn't cover
What Airbnb can do (in certain cases)
- Tourist tax Airbnb states that it collects and remits tourist tax for bookings made on its platform (in accordance with the applicable local rules).
- Transmission of tax information (DAC7) Airbnb collects and transmits certain tax information to the authorities in the EU, and provides you with an annual summary.
What Airbnb doesn't do for you
A) Registering (SIRET/SIREN)
In France, the obligation to obtain a SIRET applies to hirers, including non-professional, by registering online at the formalities desk.
➡️ Put another way: even if you only rent via Airbnb, registration remains your responsibility.
B) Choosing and securing your tax regime (micro-BIC / real)
The tax authorities point out that this procedure is used in particular to :
- obtain a SIRET,
- publicise the existence of the business,
- indicate the tax regime chosen.
And the LMNP income tax return remains to be included in your declaration (micro-BIC or real).
C) Managing your business taxes (e.g. CFE)
La CFE may apply to furnished lettings under certain conditions (in particular a revenue threshold in some cases).
➡️ Airbnb will not pay the CFE on your behalf, will not declare it, and will not manage any exemptions you may have: that's your tax system.
D) Covering you if you rent elsewhere than on Airbnb
As soon as you take :
- a reservation live (website, word of mouth),
- another platform (Booking, Abritel, etc.),
Airbnb no longer “centralises” anything. Your SIRET remains the single administrative base for your business.
3) In plain English: why it's a good idea to do it now
- This is an obligation (LMNP registration via Guichet unique).
- That brings your situation into line (declared activity + tax regime).
- That way you won't think “tourist tax = all sorted” (spoiler: no).
- With DAC7, the platforms transmit information It's best if your business is straightforward and consistent.
Mini-recall (the trap to avoid)
When Guichet unique asks you if you want to be micro-entrepreneur for a “classic” LMNP, answer NO.
Le micro-BIC is a tax system, not micro-entrepreneur status.