Short-Term Rental Invoicing: Factur-X, LMNP, and Required Information

Issuing a vacation rental invoice or a valid receipt is a common request from business travelers (employees on business trips, consultants, and those on professional assignments). Between the mandatory legal disclosures, the rules governing LMNP/LMP status, and the gradual rollout of the Factur-X electronic format, many hosts and concierge services are unsure about which documents to provide.

This guide provides a comprehensive overview of the applicable regulations, mandatory information in France, and tools to automate the generation of your lodging invoices without errors.

Invoice or receipt: Who is responsible for issuing which?

Under French law, the distinction depends on the lessor’s legal status:

• Individual not registered with the RCS (LMNP under the flat-rate or actual income scheme without merchant status): You are not subject to the Commercial Code. Strictly speaking, you do not issue a commercial invoice with VAT, but rather a certificate of stay, a seasonal rental receipt, or an accommodation statement.
• Operating company or professional landlord (LMP, concierge service SAS/SARL): You must issue a properly formatted invoice in accordance with the provisions of the General Tax Code.
• Bookings through platforms (Airbnb, Booking.com): The platforms charge the traveler and issue a transaction receipt for the overnight stay and their service fee. If the traveler requests an invoice with VAT for on-site services (housekeeping, security deposit, extras), it is the manager’s or concierge service’s responsibility to provide it.

Required Information on a Short-Term Rental Invoice

Any invoice or receipt for a vacation rental must include:

1. Landlord’s identification: Last name, first name (or business name), physical address, SIRET number (issued upon filing the P0i business registration form with the INPI).
2. Tenant’s contact information: Last name and first name of the primary traveler.
3. Dates and address of the stay: Exact address of the rented accommodation, arrival date and departure date, number of nights.
4. Financial details: Total price excluding and including tax for the nights’ stay, amount of tourist tax collected, and any cleaning fees.
5. VAT Legal Notice: If you are exempt from VAT, you must include the following statement: “VAT not applicable—Article 293 B of the CGI”.

The Transition to Factur-X and Electronic Invoicing

The Franco-German Factur-X standard (a hybrid invoice combining a human-readable PDF and a structured XML file for accounting software) is becoming the European benchmark format. For property management companies and operators subject to VAT, business-to-business (B2B) data flows must be compatible with this format in order to communicate directly with partner digitization platforms (PDPs).

To make life easier for your guests and save time, centralize your check-in processes: a digital welcome booklet allows guests to enter their billing information as soon as they check in, reducing administrative back-and-forth.

FAQ

Can a private LMNP host issue an invoice?

A private LMNP host issues a bill or receipt for the stay, including their SIRET number. If the guest explicitly requests the term “invoice,” you may label it as such provided you include the legal exemption statement: “VAT not applicable—Art. 293 B of the CGI”.

How do I bill for additional sales and extras?

When you sell extras (breakfast, late check-out, gourmet baskets) through your digital welcome booklet connected to Stripe, the guest instantly receives a payment receipt via email with the details of the service.

How do I get a SIRET number for my vacation rental?

Obtaining a SIRET number is mandatory for anyone operating a furnished rental business in France. You can apply for it free of charge online through the INPI’s one-stop shop within 15 days of first renting out the property.