{"id":2392,"date":"2026-01-24T10:07:08","date_gmt":"2026-01-24T09:07:08","guid":{"rendered":"https:\/\/clm-conciergerie.fr\/?p=2392"},"modified":"2026-02-25T18:35:22","modified_gmt":"2026-02-25T17:35:22","slug":"creer-son-activite-lmnp-sur-le-guichet-unique-inpi-quelles-options-choisir-etape-par-etape","status":"publish","type":"post","link":"https:\/\/clm-conciergerie.fr\/en\/creer-son-activite-lmnp-sur-le-guichet-unique-inpi-quelles-options-choisir-etape-par-etape\/","title":{"rendered":"Setting up your LMNP business on the Guichet unique (INPI): which options to choose, step by step"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Guide \u00e9tape par \u00e9tape (choix exacts \u00e0 faire)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis la mise en place du <strong>One-stop shop<\/strong>, toute cr\u00e9ation d\u2019activit\u00e9 de <strong>non-professional furnished rental (LMNP)<\/strong> doit obligatoirement \u00eatre d\u00e9clar\u00e9e sur le site de l\u2019INPI.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En pratique, beaucoup de bailleurs font mal la d\u00e9claration :<br>mauvaise cat\u00e9gorie, mauvais r\u00e9gime fiscal, mauvaise option TVA\u2026 ce qui cr\u00e9e ensuite des incoh\u00e9rences avec les imp\u00f4ts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 Cet article est volontairement <strong>op\u00e9rationnel<\/strong> :<br><strong>\u00e9cran par \u00e9cran, quoi s\u00e9lectionner exactement<\/strong>, sans interpr\u00e9tation.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9tape 0 \u2013 Ce que vous devez avoir avant de commencer<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avant d\u2019ouvrir le site INPI, pr\u00e9parez :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Votre identit\u00e9 compl\u00e8te<\/li>\n\n\n\n<li>Votre adresse personnelle<\/li>\n\n\n\n<li><strong>L\u2019adresse du logement lou\u00e9<\/strong><\/li>\n\n\n\n<li>La <strong>date r\u00e9elle de d\u00e9but d\u2019activit\u00e9<\/strong> (premi\u00e8re mise en location ou premi\u00e8re recette)<\/li>\n\n\n\n<li>Une pi\u00e8ce d\u2019identit\u00e9<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9tape 1 \u2013 Acc\u00e9der au Guichet unique INPI<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Site officiel :<br>\ud83d\udc49 <a href=\"https:\/\/formalites.entreprises.gouv.fr\" target=\"_blank\" rel=\"noopener\">https:\/\/formalites.entreprises.gouv.fr<\/a><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Cliquez sur <strong>Se connecter<\/strong><\/li>\n\n\n\n<li>Connectez-vous via <strong>FranceConnect<\/strong> (recommand\u00e9)<\/li>\n\n\n\n<li>Cliquez sur <strong>D\u00e9poser une formalit\u00e9<\/strong><\/li>\n\n\n\n<li>Choisissez <strong>Cr\u00e9er une entreprise<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Source INPI :<br><a href=\"https:\/\/www.inpi.fr\/guichet-unique\" target=\"_blank\" rel=\"noopener\">https:\/\/www.inpi.fr\/guichet-unique<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9tape 2 \u2013 Choisir la forme : entreprise individuelle<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00e9lectionnez :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Entreprise individuelle<\/strong><\/li>\n\n\n\n<li>Personne physique<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udccc C\u2019est normal : le LMNP est juridiquement une <strong>activit\u00e9 exerc\u00e9e en nom propre<\/strong>, m\u00eame si vous n\u2019\u00eates pas \u201centrepreneur\u201d au sens commercial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u274c Ne choisissez pas :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Micro-entreprise<\/li>\n\n\n\n<li>Soci\u00e9t\u00e9 (SARL, SAS, SCI\u2026)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9tape 3 \u2013 Cat\u00e9gorisation de l\u2019activit\u00e9 (\u00e9cran cl\u00e9 INPI)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sur l\u2019\u00e9cran de <strong>cat\u00e9gorisation de l\u2019activit\u00e9<\/strong>, vous devez s\u00e9lectionner <strong>exactement<\/strong> :<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cat\u00e9gorisation 1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 <strong>Activit\u00e9s de services<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cat\u00e9gorisation 2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 <strong>Location<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cat\u00e9gorisation 3<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 <strong>Locations de biens immobiliers<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u26a0\ufe0f Un logement meubl\u00e9 reste juridiquement un <strong>bien immobilier<\/strong>, m\u00eame s\u2019il est meubl\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cat\u00e9gorisation 4<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 <strong>Location et location-bail de biens immobiliers<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udccc Cette s\u00e9lection conditionne :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le bon code APE<\/li>\n\n\n\n<li>la coh\u00e9rence fiscale<\/li>\n\n\n\n<li>l\u2019absence de requalification ult\u00e9rieure<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9tape 4 \u2013 \u00c9tablissement : l\u2019adresse \u00e0 ne pas rater<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez d\u00e9clarer <strong>an establishment<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Adresse de l\u2019\u00e9tablissement = <strong>adresse du logement lou\u00e9<\/strong><\/li>\n\n\n\n<li>Pas uniquement votre domicile personnel<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pourquoi c\u2019est essentiel :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le <strong>SIRET<\/strong> est attach\u00e9 \u00e0 l\u2019\u00e9tablissement<\/li>\n\n\n\n<li>Sans cette adresse, la situation est souvent incoh\u00e9rente c\u00f4t\u00e9 imp\u00f4ts<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous louez plusieurs biens :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>un \u00e9tablissement peut \u00eatre cr\u00e9\u00e9 par logement<\/li>\n\n\n\n<li>ou un \u00e9tablissement principal selon votre organisation<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9tape 5 \u2013 R\u00e9gime fiscal et TVA (choix faits via l\u2019INPI)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019INPI vous demande explicitement de choisir les <strong>options fiscales<\/strong>, y compris la TVA.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">R\u00e9gime de TVA<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour une activit\u00e9 LMNP classique de location d\u2019habitation (sans frais r\u00e9els) :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 S\u00e9lectionnez :<br><strong>Activit\u00e9 hors champ ou exon\u00e9r\u00e9e de TVA<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est le choix coh\u00e9rent avec la location meubl\u00e9e d\u2019habitation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u274c Ne s\u00e9lectionnez pas :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9el simplifi\u00e9 TVA<\/li>\n\n\n\n<li>R\u00e9el normal TVA<\/li>\n\n\n\n<li>Mini r\u00e9el TVA<br>(sauf cas tr\u00e8s sp\u00e9cifiques, hors LMNP classique)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9tape 6 \u2013 Date de d\u00e9but d\u2019activit\u00e9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Indiquez la <strong>date r\u00e9elle<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>premi\u00e8re mise en location<br>or<\/li>\n\n\n\n<li>premi\u00e8re recette encaiss\u00e9e<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udccc Cette date est importante fiscalement : ne mettez pas une date \u201cth\u00e9orique\u201d.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9tape 7 \u2013 Pi\u00e8ces, validation et signature<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e9l\u00e9versez votre <strong>pi\u00e8ce d\u2019identit\u00e9<\/strong><\/li>\n\n\n\n<li>V\u00e9rifiez le r\u00e9capitulatif<\/li>\n\n\n\n<li><strong>Signez et validez<\/strong> la formalit\u00e9<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dans la majorit\u00e9 des cas, la d\u00e9marche est <strong>gratuite<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9tape 8 \u2013 R\u00e9ception du SIREN et du SIRET<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans votre espace INPI :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>onglet <strong>Mes formalit\u00e9s<\/strong><\/li>\n\n\n\n<li>statut : <em>en cours<\/em> \u2192 <em>valid\u00e9e<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vous recevrez :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a <strong>num\u00e9ro SIREN<\/strong><\/li>\n\n\n\n<li>a <strong>SIRET number<\/strong><\/li>\n\n\n\n<li>une attestation officielle<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e9lais habituels : quelques jours \u00e0 deux semaines.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c9tape 9 \u2013 Apr\u00e8s l\u2019INPI<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Une fois le SIRET obtenu :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>votre activit\u00e9 est connue de l\u2019administration<\/li>\n\n\n\n<li>vous pouvez g\u00e9rer votre r\u00e9gime d\u2019imposition LMNP dans le cadre fiscal correspondant<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Source officielle imp\u00f4ts (location meubl\u00e9e) :<br><a href=\"https:\/\/www.impots.gouv.fr\/particulier\/location-meublee\" target=\"_blank\" rel=\"noopener\">https:\/\/www.impots.gouv.fr\/particulier\/location-meublee<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">En r\u00e9sum\u00e9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u2714\ufe0f D\u00e9claration obligatoire via l\u2019INPI<br>\u2714\ufe0f Entreprise individuelle<br>\u2714\ufe0f Activit\u00e9 : location de logements meubl\u00e9s<br>\u2714\ufe0f Cat\u00e9gorisation immobili\u00e8re correcte<br>\u2714\ufe0f \u00c9tablissement = adresse du bien<br>\u2714\ufe0f TVA : activit\u00e9 hors champ ou exon\u00e9r\u00e9e<br>\u2714\ufe0f SIREN + SIRET indispensables<\/p>","protected":false},"excerpt":{"rendered":"<p>Would you like to declare your business as a non-professional furnished rental (LMNP) to obtain a SIRET (registration number) and be \u201cin order\u201d from a tax point of view? Since the introduction of the Guichet unique (one-stop shop), this can be done online via INPI (business formalities). The trickiest part isn't the paperwork... it's ticking the right options to avoid making mistakes (particularly the confusion between \u201cmicro-entrepreneur\u201d and \u201cmicro-BIC\u201d).<\/p>","protected":false},"author":1,"featured_media":2394,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,4],"tags":[],"class_list":["post-2392","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bons-plans","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/posts\/2392","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/comments?post=2392"}],"version-history":[{"count":0,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/posts\/2392\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/media\/2394"}],"wp:attachment":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/media?parent=2392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/categories?post=2392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/tags?post=2392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}