LMNP29 March 2026

LMNP and SIRET: mandatory or not in 2026?

For French furnished rentals, is a SIRET number mandatory in 2026? Yes in practice, and here is why.

Samuel HAYOT
1 min read

Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.

LMNP and SIRET: mandatory or not in 2026?

Updated March 29, 2026 - When you start a furnished rental activity in France, you generally need to declare the start of activity and obtain a SIRET number.

See also LMNP taxation, LMNP tax return package and LMNP CFE.

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Article written by Samuel HAYOT

Chartered Accountant, registered with the Institute of Chartered Accountants.

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