Licence IV in France: price, transfer and operating permit (2026)

Opening or buying a cafe-bar in France means mastering two distinct regimes: the drinks licence (an administrative right to sell alcohol) and the operating permit (a personal training obligation). They are easily confused. Here is what to know in 2026 from a legal, tax and accounting standpoint.

Since the 2015 reform, the former licences I and II have disappeared: soft drinks are sold freely and category II merged into III. For on-premises consumption, two licences remain:

• Licence III (the restricted licence): covers fermented drinks of no more than 18% ABV — wines, beers, ciders, perries, meads, natural sweet wines and liqueurs under 18%. It is enough for a wine bar or a brasserie without spirits.
• Licence IV (the full licence): covers all permitted drinks, including spirits and strong alcohol. It is the one that makes cocktails, whiskies and aniseed aperitifs possible.

Key point: no new licence IV is ever issued. You can only take over an existing one, which explains its market value. A licence III, by contrast, can be opened by simple declaration.

Independently of the licence, the operator must hold an operating permit (article L3332-1-1 of the Public Health Code). It is obtained through a 20-hour training course delivered by an accredited body, spread over at least 3 days. The permit is valid for 10 years.

Two reduced durations exist:

• Renewal: at the 10-year mark, a refresher course of at least 6 hours extends the permit for another 10 years.
• Experienced operator: anyone with 10 years of experience as an operator only takes a 6-hour course (article R3332-7 of the Public Health Code).

Common mistake: assuming the permit follows the licence. It is personal. When the manager changes, the new operator must hold their own permit.

Three distinct operations, all subject to a prior declaration at the town hall (a receipt is issued), at least 15 days before the event:

• Mutation: change of person (sale of the business, change of operator) without moving the outlet.
• Translation: moving the licence within the same municipality.
• Transfer: moving it to another district, municipality or department, subject to prefectural authorisation.

Major trap: lapse. If operation ceases for 5 years, the licence is permanently cancelled (article L3333-1). A dormant licence IV that you buy must therefore be operated — or properly placed in abeyance — to retain its value. Checking the date of last operation before any purchase is a basic due-diligence reflex.

Opening, relocation or transfer is prohibited within certain protected zones set by prefectural decree: near schools, hospitals, stadiums, barracks and, depending on the department, places of worship. Before signing a lease, ask the prefecture for the perimeter applicable to the target address: a transferable licence IV cannot be moved if the target premises sit inside a protected zone.

A purchased licence IV is an intangible fixed asset. It is distinct from the goodwill (fonds de commerce) and the leasehold right (droit au bail), and crucially it is not depreciable: its useful life is not limited in time (provided it is operated to avoid lapse). It is only tested for impairment.

Example entry for a licence IV bought for 18,000 EUR (excl. VAT), funded from cash:

• Debit account 208 Other intangible assets (or 206 Leasehold right if the licence is valued within the leasehold, depending on how the deed splits it): 18,000 EUR
• Credit account 512 Bank: 18,000 EUR

Practice usually uses account 208 to isolate the licence IV as a standalone intangible. On resale, the gain falls under the professional capital-gains regime, treated as long-term if held for more than two years.

The price of a licence IV depends almost entirely on location:

• Rural area or small town: often 5,000 to 15,000 EUR, sometimes sold for a few thousand euros for lack of a buyer.
• Mid-sized town: 15,000 to 30,000 EUR.
• Major city, tourist centre: 30,000 to 80,000 EUR, and more in premium locations.

These figures concern the licence alone; a business sold with an embedded licence IV is valued as a whole.

• Confusing the permit and the licence: one is personal and temporary, the other attached to the outlet.
• Depreciating the licence IV: it is non-depreciable; only impairment applies.
• Forgetting the 15-day town hall declaration before mutation or relocation.
• Buying a lapsed licence or one close to 5 years of non-use without checking the date.
• Ignoring the protected zone of the target premises before a transfer.

The accounting and tax structuring of a licence purchase (206/208 split, capital-gains treatment, financing) is best framed upfront with your chartered accountant.