Campsite: VAT, seasonality and mobile-home depreciation in 2026
VAT split, tourist tax, a concentrated season, a rental fleet to depreciate: the four accounting reflexes of a well-run open-air hospitality business.
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Quick answer: what are a campsite's accounting reflexes?#
A campsite splits its VAT across several rates (accommodation and catering at 10%, alcohol and sundry sales at 20%), treats the tourist tax as a third-party account rather than income, smooths the reading of its operation over the season, and depreciates its mobile-home fleet over a short period. These are four points where a mistake lastingly distorts the result.
The VAT split, the first trap#
A single invoice can mix several rates. Accommodation (bare pitch, rental, mobile home) and catering fall under the reduced 10% rate, while alcoholic drinks, the shop and sundry rentals fall under 20%. A till that aggregates everything at a single rate, or a poorly broken-down package, exposes you to a reassessment. The right settings are made upstream, not at the time of filing.
The tourist tax is not income#
The tourist tax is collected from holidaymakers for the municipality, then remitted. It passes through a third-party account and must never inflate turnover. It is a frequent error that distorts both the result and the reading of any inspection.
Seasonality and fleet depreciation#
Most revenue concentrates in the season while many costs run all year. The operation is therefore read smoothed over twelve months and low-season cash is anticipated. On assets, mobile homes and light leisure dwellings are depreciated over a short period, often 5 to 10 years, aligned with the fleet's actual renewal, while the pool and networks are depreciated over long periods.
Our analysis#
A firm's value lies not in posting entries, but in making these four points reliable and giving the operator a monthly reading that accounts for the season. Seasonal payroll, under the open-air hospitality agreement, completes the topic.
Every business has its own accommodation, catering and services mix. To go further, discover our support for campsites and open-air hospitality, and let's discuss your season.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
This topic is part of our service French payroll outsourcing | DSN, payslips, HR
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