Tourist tax in Veules-les-Roses: landlords’ obligations

For a landlord, everything first depends on a local decision: has the municipality or intermunicipal authority introduced the tourist tax for their type of accommodation? If so, the decision provides for either the actual or flat-rate tax, each with its own rules for invoicing, declaration and payment.

For furnished tourist accommodation, a bed and breakfast or other commercial accommodation, the key point is not to confuse the tourist tax with any formalities at the town hall relating to letting the property. The two issues are separate. To understand the framework for short-term letting on the Cauchois coast, you can also read the rules for furnished tourist accommodation on the Alabaster Coast.

Key points to remember

• The tourist tax exists only if it has been created by a decision of the commune or EPCI adopted in the prescribed form.
• There are two regimes: the actual-rate tax, payable by occasional residents, and the flat-rate tax, payable by the accommodation provider or hotelier.
• Under the actual-rate system, the accommodation provider must collect the tax before the guests' departure, even if the rent is paid later.
• Under the flat-rate system, a declaration must be sent to the town hall no later than 1 month before the collection period.
• Any delay in paying the tax incurs late-payment interest of 0.20 % per month.

When it applies to a landlord

The tourist tax applies to tourist accommodation when the competent authority has introduced it. According to the administration, this decision must be taken before 1 July for application from 1 January of the following year. The resolution also sets the tax criteria, in particular the collection period and the amount according to the nature and classification of the accommodation.

The tourist accommodation concerned includes, in particular, short-term furnished rentals and other forms of commercial accommodation. The tax may be introduced:

• on an actual basis, when it is payable by accommodated persons who are not domiciled in the territory concerned and who stay in commercial accommodation;
• at a flat rate, when it is payable by the lodging provider, hotelier or owner who accommodates people passing through for payment.

In other words, your first check is to find out whether Veules-les-Roses or the competent EPCI has duly voted to introduce the tax, and then which regime has been adopted for your accommodation. The applicable rate results from the local resolution and, where applicable, the additional taxes provided for, but this resolution must remain within the legal minimum and maximum rates set for each category of accommodation. For this purpose, the administration refers you to the tourist tax rates online service.

The difference between the actual-rate and flat-rate systems

The distinction between the two regimes concretely changes your obligations.

A landlord may think that it is enough to add an amount to the nightly price, whereas invoicing and remittance obligations differ depending on the regime adopted locally.

How to collect the amount due correctly

Under the actual-rate system, the accommodation provider must collect the tax before the guests' departure. This rule remains valid even if you have agreed to deferred payment of the rent. You must therefore anticipate collection and invoicing.

The invoice given to the guest must show the tourist tax separately from the room price or accommodation price. It is not included in that price. This separation is important, because the administration also specifies that, under this regime, the tax does not form part of the VAT tax base.

Under the flat-rate system, the logic is different. If you pass the charge on in the accommodation price, the invoice may state that the flat-rate tourist tax is included. In this case, it is included in the sale price and forms part of the accommodation provider's VAT tax base.

Who may be exempt

The actual-rate tourist tax provides for specific exemptions. The following are exempt:

• people under 18;
• holders of seasonal employment contracts working in the municipality;
• the beneficiaries of emergency accommodation or temporary rehousing;
• people whose rent is below the amount set by the municipal council.

These cases must be checked carefully when payment is collected. A forgotten exemption may result in charging a guest who is not liable. Conversely, applying an exemption without falling within one of these cases exposes you to a discrepancy between the sums due and the sums remitted.

The authority cannot generally exempt a type or category of paying accommodation. The framework is therefore set by the legislation and the local resolution.

Declare and remit without making mistakes

The formalities are not the same depending on the regime.

If the tax is charged on an actual basis

Under the actual-rate system, the amount collected must be remitted to the local accountant on the dates set by the commune or EPCI. Depending on the local arrangements, this remittance may be scheduled as a single payment or several payments during the year.

If the tax is charged at a flat rate

The accommodation provider or hotelier must send a declaration to the town hall no later than 1 month before the collection period. This declaration states:

• the type of accommodation;
• the period of opening or letting;
• the accommodation capacity used as the basis for the calculation.

The flat-rate amount is then paid to the local accountant on the dates set locally. Some town halls allow online declarations or make the forms available on their website.

If you occasionally let a second home on the coast, it may also be useful to review the rules applicable to a second home let as furnished tourist accommodation.

What not to confuse with registering the furnished property at the town hall

The administration clearly distinguishes the declaration relating to the tourist tax from another formality at the town hall concerning private individuals letting their own home, in whole or in part, during the taxation period, particularly as a bed and breakfast or furnished tourist accommodation. For furnished tourist accommodation, registration is to become compulsory in all municipalities once a national online service is launched, announced for the fourth quarter of 2026; the applicable procedure should be checked with the town hall.

Completing a formality at the town hall does not exempt you from obligations relating to the tourist tax: registering a furnished property and paying the tourist tax serve distinct purposes. If your situation is particular, ADIL, your town hall or your tax office can clarify the required procedure.

Common mistakes to avoid

Here are the points to check to avoid mistakes:

• forgetting to check whether the tax has been introduced by the municipality or the EPCI;
• applying an amount without consulting the local rate and any additional taxes;
• confusing tax charged on an actual basis with flat-rate tax;
• including tax charged on an actual basis in the nightly price instead of showing it separately;
• forgetting the exemptions provided for, particularly for those under 18;
• believing that a formality concerning furnished tourist accommodation replaces the declaration or payment of the tourist tax;
• declaring or paying late.

For owners who do not wish to offer holiday lets but instead rent out a property year-round, the issue is different. The Cabinet Soudey, based in Veules-les-Roses for over 70 years, offers property sales on the Alabaster Coast and year-round rentals; its property management service with PCG Gestion concerns residential leases, not seasonal rentals. You can view year-round property management if your project involves a conventional lease.

Frequently asked questions