Regardless of the legal status under which you carry out this hosting activity, you are required to declare income generated through WeAreScene to the tax authorities.

I am an individual host

In France, income earned through this activity is treated similarly to seasonal rental income and is therefore taxed like furnished rental income, meaning it falls under the "bénéfices industriels et commerciaux" (BIC) category — industrial and commercial profits (line 5ND). There are two tax regimes, with thresholds that differ depending on the nature of the rental: the flat-rate regime (régime forfaitaire) and the actual expenses regime (régime réel).

N.B.:

N.B. 2: You are exempt if the income from this activity does not exceed €760/year and it is your primary residence. If it's a secondary residence, this threshold drops to €305.

The flat-rate regime (also known as "micro-entreprise" or "micro-BIC") consists of applying a 50% allowance on the total amount earned from the activity. This means only 50% of your rental income and charges are added back into your total income for the year, and the tax amount will depend on your tax bracket once your total income is taken into account. The rate can therefore be 0%, 11%, 30%, 41%, or 45%, depending on your total income.

Tips: This regime is very simple to use — it's ideal for individuals!

This regime consists of deducting the actual charges paid on the property from the rental income.

Please note this regime is complex; we recommend the assistance of an accountant to keep rigorous records and correctly complete your tax return! It requires keeping all invoices and supporting documents.

Tips: This regime is more advantageous than the flat-rate regime if your expenses exceed 50% of your income, since you can deduct them from your taxable base:

General expenses
These typically include gas and electricity bills, phone and internet costs, prorated based on the number of days your space was occupied by Clients.

Repairs and maintenance
For repairs to be deductible, they must be necessary due to the property's wear and tear or a force majeure event preventing your activity. Similarly, cleaning costs directly related to hosting Clients can be deducted.

Insurance
If, in addition to WeAreScene's insurance, you decide to take out special insurance for this type of activity, this constitutes a deductible expense.

Taxes, subscriptions, and various utility costs
Electricity, internet, and water bills, property tax, and housing tax are deductible in proportion to the occupancy of your space by Clients.

Marketing and promotion of your accommodation
Costs for listings or promotional flyers.

Accounting fees
Fees paid to an accountant to help keep your books and assist with your tax filing.

Furniture and equipment
Furniture and equipment valued under €600 (including tax) and necessary for hosting Clients can be recorded directly as expenses, while more expensive equipment can be treated as depreciable assets, allowing you to deduct a percentage of the purchase cost each year.

Food-related expenses
You can also deduct expenses incurred to purchase food and drinks that you provide to Clients as part of a booking at your space.

N.B. 1: If your income from your activity on WeAreScene exceeds €77,700 per year, the micro-BIC regime will no longer be available, and you will automatically have to file under the actual expenses regime.

N.B. 2: If your income is lower but you wish to opt for this regime in spring 2023 so that your 2023 rental income can be declared under the actual regime, this option must be taken for two years and is then automatically renewed for further two-year periods unless cancelled.

N.B. 3: Above €23,000 in income, you must register this activity and switch to a professional regime, since beyond this threshold you are subject to social obligations and to CSG and other social contributions at a rate of 17.2%.

If your annual income in 2023 is between €23,000 and €77,700:
You can choose between 3 social statuses: general regime, micro-entrepreneur, or self-employed worker.

If your annual income in 2023 exceeds €77,700:
Only one status is possible — you must opt for self-employed worker status.

How to register your activity and pay your social contributions depending on the chosen social status:

You must register this activity.

I am a professional host

As a professional or business, you must comply with your VAT obligations (invoicing and reporting). In this context, you must also make sure to declare the related income under your company's name:

Your income is subject to corporate tax (IS) if your company is subject to IS, in which case the income will be included in your company's revenue. For service provision, you will be subject to IS depending on your company's specific situation.

To find out the amount to declare, simply add up all the net income from bookings made during the relevant year.

You'll find this income in your booking receipts, available on each booking:

Log in to your personal account and go to the "Host" tab, then "My bookings." You'll have access to your accounting documents within the relevant booking windows, either at the top of the page in the breadcrumb by clicking "Receipt," or on the summary screen on the right via the "Documents" button.

As of now, WeAreScene does not share this information with tax authorities. However, regulations are evolving quickly, and we are anticipating this requirement for automatic reporting to tax authorities by updating our data architecture now.

Please note that the statute of limitations is three years, meaning that in the event of a tax adjustment, the assessment will apply to the current year's declaration and the two preceding years. Expect a 10% surcharge on taxes owed and late payment interest of 0.2% per month.