Furnished tourism rental declaration (Cerfa 14004) — French town hall

Any owner or landlord who lets a furnished property to transient guests for short stays must file a prior declaration with their local mairie under Article L324-1-1 of the Code du tourisme. This applies to both secondary properties and your own primary residence (résidence principale). Primary residences benefit from a lighter regime — lettings are capped at 120 nights per year — but that cap does not exempt landlords from the declaration requirement in communes that mandate it. Always verify your municipality's specific rules before listing.

In communes with a formal registration procedure (procédure d'enregistrement), you complete the Cerfa 14004 declaration online via the mairie's digital portal. A 13-digit registration number (numéro d'enregistrement à 13 chiffres) is issued immediately. This number must appear on every listing — on Airbnb, Booking.com, and any other platform — and on printed advertisements. In communes without a digital system, you file the paper Cerfa 14004 form in person and receive a written receipt (récépissé). Either way, keep your proof of declaration: platforms and tax authorities can cross-reference it.

These are two distinct legal processes. The Cerfa 14004 declaration notifies the mairie that a property will be used as furnished tourist accommodation. In large cities and high-demand areas (zones tendues), a separate change-of-use authorisation (autorisation de changement d'usage) may also be required under Articles L631-7 et seq. of the Code de la construction et de l'habitation (CCH) before a secondary property can be rented short-term. The two obligations are grounded in different legislation and are administered separately — confirm with your mairie or préfecture which requirements apply to your specific property.

Non-compliance carries civil fines under Article L324-1-1 of the Code du tourisme: up to €10,000 for failing to file the declaration with the mairie; up to €5,000 for omitting the 13-digit registration number from listings; and up to €15,000 for exceeding the 120-night annual cap applicable to primary residences. These three penalties are distinct and can apply concurrently — a landlord who fails to declare, omits the registration number, and exceeds the nightly cap could face combined civil exposure of up to €30,000.

Yes, in most cases. Primary residences (résidences principales) benefit from a lighter regime: lettings are capped at 120 nights per calendar year, a threshold that some communes may reduce to 90 nights under the loi Le Meur of 19 November 2024. However, this cap does not automatically exempt you from the declaration requirement. If your commune has introduced a mandatory registration procedure, you must still file the Cerfa 14004 and obtain a registration number. Failing to track your nights let and exceeding the cap exposes you to a penalty of up to €15,000.

The loi du 19 novembre 2024, commonly called the 'loi Le Meur,' significantly strengthened local authorities' powers to regulate short-term rentals. Key changes include: communes may now lower the annual letting cap for primary residences from 120 to 90 nights; municipalities have enhanced tools to impose or tighten registration obligations; and online platforms face stricter data-reporting duties to French tax authorities. Because local decrees vary widely, consult your mairie or the official service-public.fr pages at the start of each rental season to confirm the rules currently in force in your commune.