LMNP registration with the INPI: obtain your SIRET in 2026

You have just put your property up for furnished rental — or you are about to do so. Before receiving your first LMNP rent, an administrative formality is mandatory and often forgotten: registration with the INPI. Without it, you cannot obtain a SIRET number. Without a SIRET number, it is impossible to correctly declare your rental income or to benefit from the tax advantages of the LMNP status.

The good news: the process is entirely online, free, and takes less than thirty minutes if you are well prepared. This guide will walk you through it step by step.

Why registration is mandatory

When you rent out a furnished property, your activity is treated as a commercial activity for tax purposes. Your income falls under the category of Industrial and Commercial Profits (BIC) — and not property income as is the case for unfurnished rentals. As such, you must declare the start of your activity to the INPI One-Stop Shop, which since 2023 has centralized all business formalities in France.

This registration issues you a SIREN number (9 digits) and a SIRET number (14 digits). These identifiers are essential for filling out your annual tax return, corresponding with the tax administration and, under the actual tax regime, submitting your balance sheet.

⚠️ Legal deadline: you must register within 15 days of starting your activity. The date used can be the purchase date of the property, the date of the first expense (renovations, furniture) or the date the property was first put up for rent.

Who is affected?

Any owner who rents out furnished accommodation on a non-professional basis is affected, regardless of the nature of the lease.

The only exception is unfurnished rentals: without furniture, there is no BIC, and no registration is required.

The step-by-step procedure

Registration is done on the website procedures.inpi.fr. Here is the complete process.

Step 1 — Create your INPI account

Go to procedures.inpi.fr and create your personal account. Once logged in, click on "Create, modify or close a business" in the blue "Business" column. On the INPI portal, your LMNP activity is treated as a business — this is where you will carry out all your formalities.

Step 2 — Choose the legal form

⚠️ To the question "Do you wish to opt for the micro-entrepreneur status?", answer NO. This status restricts you to the micro-BIC tax regime without the possibility of deducting your actual expenses or depreciating your property — which neutralizes most of the tax advantages of the LMNP.

If you already carry out another non-salaried activity, enter your existing SIREN number when requested by the form.

Step 3 — Fill in the form

The form will ask for your personal information and details about your activity. Two fields require special attention:

Composition: not applicable for an LMNP activity — leave this field blank.

Exemption from seizure (Insaisissabilité): answer no.

Step 4 — Provide establishment details

In the "Establishment" → "Activity" section, fill in the following information exactly as shown:

For the start date of the activity:

Step 5 — Choose tax options

Answer no to the other questions if you are not subject to VAT — which is the case for the vast majority of private furnished landlords.

💡 Why the simplified actual BIC and not the micro? It is under the actual regime (régime réel) that the tax leverage of the LMNP is most powerful: deduction of actual expenses and depreciation of the property. The micro-BIC is simpler, but it caps your benefits at a flat-rate deduction, whereas the actual regime can reduce your taxable income to nearly zero for many years.

Calculating the depreciation of your property

Depreciation is the main tax benefit of the LMNP actual regime. It is based on two parameters.

Land / Building split: only the value of the building is depreciable — land is never depreciable. In the vast majority of cases, the administration applies an 80% building / 20% land ratio for apartments.

Depreciation period: the building is generally depreciated over 25 to 40 years. Furniture and equipment (with a value greater than €600 incl. VAT) are depreciated over 5 to 10 years.

Example — Parisian apartment purchased for €350,000:

This €8,000 reduces your taxable income every year — without any additional cash outflow.

Read also: LMNP Depreciation: the essentials to optimize your investment

Your annual reporting obligations

Registration is a one-time formality — but it opens up recurring annual obligations.

For 2026, the deadline for filing the tax return has been set for May 20, 2026.

⚠️ Hiring a chartered accountant is highly recommended under the actual regime. The calculation of depreciation is technically precise — an error can lead to a tax adjustment. Their fees are fully deductible from your expenses.

LMNP or LMP: how to tell?

The transition to LMP (Professional Furnished Landlord) status is automatic if you simultaneously meet these two conditions:

If you only meet one of these conditions, you remain LMNP. The status is reassessed every year.

Do you have a property to rent in Paris?

BAUVAUT assists Parisian owners at every stage of their rental project — from estimating the optimal rent to daily management, including tenant search and selection. Whether you opt for a long-term rental, a mobility lease, or a Civil Code lease, we build the right strategy with you. Contact us for an initial free consultation.