Rental Activity Registration (SIRET / LMNP-LMP)
Anyone earning income from furnished rental property in France must register their activity with the INPI Guichet Unique and obtain a SIRET number.
This registration classifies you as either LMNP (Loueur en Meuble Non Professionnel) or LMP (Loueur en Meuble Professionnel) and is a prerequisite for declaring rental income under the BIC regime.
Who needs this?
- You earn rental income from a furnished property in France (short-term or long-term)
- You operate a short-term rental (meublé de tourisme) in France — these are furnished by definition
- This applies whether you are a French tax resident or a non-resident
- One SIRET number per person, regardless of how many properties you rent
LMNP vs LMP
- LMNP (Loueur en Meuble Non Professionnel) — Non-professional furnished landlord. The default status for most rental operators. Applies when gross rental income is below EUR 23,000/year or less than 50% of total household income.
- LMP (Loueur en Meuble Professionnel) — Professional furnished landlord. Applies when gross rental income exceeds both EUR 23,000/year and 50% of household income. Has different tax and social charge implications.
How to register
- Register online at the INPI Guichet Unique (formalites.entreprises.gouv.fr)
- Previously done at the Greffe du Tribunal de Commerce or CFE — now centralised at INPI
- You will receive a SIRET number (14 digits) identifying your rental activity
- Registration should be completed within 15 days of starting rental activity
The SIRET number
The SIRET (Systeme d'Identification du Repertoire des Etablissements) is a 14-digit number that identifies your rental business activity. It consists of:
- 9 digits: SIREN (identifies you as an economic entity)
- 5 digits: NIC (identifies the specific establishment/activity)
You need this number to fill in your annual BIC income tax declaration (form 2042-C-PRO).
Timeline
Registration should be completed within 15 days of starting your furnished rental activity. In practice, you should register before your first rental or before filing your first BIC income tax declaration, whichever comes first.
Long-term furnished rentals
The SIRET requirement also applies to long-term furnished rentals (location meublee de longue duree). Amanda currently triggers this obligation only for short-term rentals because the data model does not yet distinguish furnished from unfurnished long-term rentals. This will be addressed in a future update.
What Amanda does
Amanda detects that you have furnished rental activity in France and flags the SIRET registration requirement. You can mark this as complete once you have registered and received your SIRET number.
This registration is separate from the short-term rental registration with the mairie (which provides a 13-digit tourism registration number) and from any change of use authorisation.
Official sources
For authoritative guidance, refer to impots.gouv.fr — Demarches declaratives and the INPI Guichet Unique.