THE 5 KEY POINTS
- The micro-BIC and the réel regime are income tax regimes. E-invoicing follows VAT.
- Renting out a furnished home is exempt from VAT, whether the rental is occasional, seasonal or permanent, and whatever the rent.
- It becomes taxable with three of the four services: breakfast, regular cleaning, household linen and reception.
- Rent paid by the operator of a serviced residence who offers these services itself is subject to VAT: your rent invoices become e-invoices by September 1, 2027 at the latest.
- An LMNP who is liable for VAT has had to be able to receive e-invoices since September 1, 2026, even if the rent is exempt.
Micro-BIC or réel: the question lies elsewhere
The micro-BIC and the réel regime are two ways of working out the income tax on your rent: a flat-rate allowance on one side, the deduction of your expenses on the other. E-invoicing applies to businesses liable for VAT. So your tax regime doesn’t change the answer. What matters is the VAT treatment of each of your rentals.
For VAT, the French tax authority (DGFiP) starts from a presumption, set out in its fact sheet on furnished landlords: an individual who rents out a property they own acts in a private capacity and isn’t liable for VAT.
“Thus there is a presumption that an individual (or a société civile), not otherwise liable, who rents out a building they own acts only in a private capacity and is therefore not a taxable person.”
DGFiP, fact sheet “je suis un loueur en meublé” (our translation)
The presumption can be set aside, for example when the landlord has their status as a taxable person recognized. That’s the first point to have your accountant (expert-comptable) settle.
Standard furnished rental: nothing to issue
Renting out a furnished home to live in is exempt from VAT, with no option to charge it (article 261 D of the French General Tax Code, CGI). The official tax guidance (BOFiP) cites an individual renting out a second home, a holiday rental or part of their main home. It adds that whether the rental is occasional, permanent or seasonal, and how much rent it brings in, changes nothing.
For this rent, there’s no e-invoice to issue and no e-reporting. That leaves receiving, which only applies to a landlord liable for VAT. If your accountant concludes that you are, and you have a SIREN (French business number) for this activity, choose an accredited platform to receive your suppliers’ invoices.
Short-term lets (Airbnb, Booking): it all depends on the services
Renting by the night doesn’t make the rental taxable on its own. It becomes taxable when, on top of the furnished accommodation, you offer at least three of these four services:
- breakfast;
- regular cleaning of the premises;
- household linen, sheets and towels;
- reception of guests, even if it isn’t personalized.
The BOFiP spells out the rules. It’s enough for the services to be offered, even if the guest doesn’t take them. Your offer must cover stays of 30 nights or fewer. For a stay of five nights or fewer, cleaning before arrival and linen provided at the start of the stay are enough. A key box alone, with no possible in-person welcome, doesn’t count as reception. Being classified as a meublé de tourisme (rated holiday rental) changes nothing for VAT.
With three services out of four, the rental is subject to VAT, and the whole reform applies, even under the VAT exemption threshold (franchise en base). Your guests are consumers: your sales will fall under e-reporting by September 1, 2027 at the latest. An invoice to a business established in France, for a business trip, will become an e-invoice. And you must already be able to receive e-invoices, as required since September 1, 2026.
Example: you rent out a studio by the night, with cleaning before each arrival, sheets and towels provided, and an in-person welcome on arrival. Three services out of four: the rental is subject to VAT. Without the welcome, with only a key box, two remain, and the rental is exempt.
LMNP in a serviced residence: your rent invoices become e-invoices
Do you rent your property to the operator of a tourist residence, a student residence or a senior residence? If that operator itself offers three of the four services, your rent is subject to VAT as of right (article 261 D of the CGI, as the BOFiP explains it). The one exception is the operator of a logement-foyer (a form of supported housing) whose activity doesn’t give a right to deduct VAT.
Your customer is then a business established in France and liable for VAT. Your rent invoices come within e-invoicing: receiving since September 1, 2026, issuing by September 1, 2027 at the latest. The steps are in issuing e-invoices. If the operator draws up these invoices on your behalf, known as self-billing (autofacturation), ask it how it will proceed from 2027.
What to do now
- Classify each rental: furnished with no services, short-term with services, or a lease to an operator.
- Have your accountant settle whether you’re liable for VAT, rental by rental, and keep their answer.
- Liable? Choose an accredited platform for receiving. Choosing an accredited platform
- Check your listing in the e-invoicing directory, where the platform registers you with your consent.
- Rent subject to VAT? Get ready to issue and to send e-reporting by September 2027 at the latest.
For your exact dates, answer the four questions of our Am I affected? test.
Frequently asked questions
LMNP under the micro-BIC: does e-invoicing apply to me?
The micro-BIC doesn’t decide anything: it’s an income tax regime. For a standard furnished rental, which is exempt from VAT, you have no e-invoice to issue. You only need to be able to receive them if you’re liable for VAT and have a SIREN for this activity.
LMNP under the réel regime: what does the reform change?
Nothing more than under the micro-BIC: the answer depends on the VAT on your rentals. Under the réel regime, you deduct your expenses. So keep the invoices for works, furniture and management, electronic or not, that back up those deductions.
I rent on Airbnb: do I have to issue e-invoices?
Not if you only rent out the furnished home: the rental is exempt from VAT. If you offer three of the four services (breakfast, regular cleaning, household linen, reception), it becomes taxable. Your sales to guests will then fall under e-reporting by September 1, 2027 at the latest, and an invoice to a business established in France will become an e-invoice.
I rent to the operator of a serviced residence: what should I do?
If the operator itself offers three of the four services, your rent is subject to VAT as of right. You invoice a business established in France: your rent invoices become e-invoices by September 1, 2027 at the latest, and you must already be able to receive e-invoices, as required since September 1, 2026. Ask the operator how it will proceed.
Does an LMNP need an accredited platform?
Only if they’re liable for VAT. An individual who rents out a property they own is presumed to act in a private capacity, and so isn’t liable. A landlord who is liable, even with exempt rent, must be able to receive e-invoices if they have a SIREN. The question is one to settle with an accountant.
Which accredited platform should an LMNP choose?
Any platform on the official list can receive your invoices. For a few invoices a year, a free plan can be enough: check that it lets you export your invoices and that it archives them. If your rent is subject to VAT, also check that it handles issuing and e-reporting.
Official sources (in French), checked on October 24, 2026: BOFiP, BOI-TVA-CHAMP-10-10-50-20, hébergement parahôtelier et locations meublées (March 26, 2025) · BOFiP, BOI-TVA-CHAMP-30-10-50, locations immobilières exonérées (August 7, 2024) · Service Public, revenus d’une location meublée (verified April 15, 2026) · Service Public Entreprendre, se mettre en conformité avec la facturation électronique (verified August 7, 2026) · DGFiP, fiche « je suis un loueur en meublé » (September 2026, read on October 18, 2026)
Updated on October 25, 2026 by the Clivio team. Spotted an error or a new text? contact@clivio.app