SACEM and SPRÉ: Music Royalties for a Café-Bar (2026)
Playing music in a café-bar triggers two separate royalties: SACEM (authors' rights) and SPRÉ (equitable remuneration for performers and producers), both collected through a single declaration. Here are the 2026 flat-rate tariffs, available discounts, accounting treatment and common mistakes.
This topic is part of our service
Business law support in France | Corporate secretarialExpert 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.
Quick answer: do you have to pay both SACEM and SPRÉ to play music in a bar?#
Yes: playing music in a bar triggers two royalties, SACEM (authors' rights) and SPRÉ (equitable remuneration for performers and producers). You file a single declaration with SACEM, which collects the SPRÉ share under mandate. The annual flat rate depends on the surface area, the number of seats and the equipment installed.
Playing music in a café-bar is never free, even if you stream your own playlist or tune in to a radio. The moment the music is audible to your customers, you are making a communication to the public, which triggers two separate royalties. Many operators pay only one and risk a back charge. Here is how the system works in 2026, from calculating the flat rate to the bookkeeping entry.
Two royalties, two categories of rights holders#
Playing recorded music involves two families of rights holders, and therefore two royalties:
- SACEM collects authors' rights. It pays the authors, composers and publishers of the work, meaning those who wrote the melody, the lyrics and the composition.
- SPRÉ (Société pour la Perception de la Rémunération Équitable) collects the equitable remuneration. It pays the performers (the musicians and singer on the recording) and the producers of the phonogram, namely the record label that financed the recording.
Both rights coexist: a single song concerns the author (SACEM) and the performer plus the producer (SPRÉ). You therefore owe both.
| Body | Right collected | Who is paid |
|---|---|---|
| SACEM | Authors' rights | Authors, composers and publishers |
| SPRÉ | Equitable remuneration | Performers and phonogram producers |
A key distinction not to confuse: SPRÉ is not SPEDIDAM. SPEDIDAM is a downstream collecting society that later distributes the share due to performers. As an operator, you never pay SPEDIDAM directly: your billing contact is SACEM.
A single declaration under mandate#
A practical piece of good news: SPRÉ has given SACEM a mandate to collect on its behalf. In concrete terms, you make one declaration and one payment to SACEM, which simultaneously collects the authors' rights (for itself) and the equitable remuneration (on behalf of SPRÉ), then passes the latter on. You receive an invoice that itemises both lines.
Do not fall for the false belief that paying SACEM alone makes you compliant: check that the SPRÉ line actually appears on your flat-rate invoice.
How is the flat rate calculated?#
For background music, the royalty is a flat annual fee. The amount depends on several parameters:
- the surface area open to the public where music is played;
- the type of diffusion: recorded background music, presence of a television set, a dedicated sound system or an automatic device;
- the nature of the venue (drinks outlet, restaurant);
- the use: plain background music or dance nights held occasionally.
Background music is covered by an annual flat rate negotiated by trade organisations. A dance night or a concert (live music or a DJ with a dance floor), however, is a specific use: it triggers a separate declaration, calculated per session, on top of the background flat rate.
The flat rate is not a single figure: it combines several parameters, some driving the SACEM share and others the SPRÉ share. On the SPRÉ side, the minimum annual billing cannot be lower than €119.88 excl. VAT.
| Parameter | Effect on the amount |
|---|---|
| Surface area open to the public | Mainly drives the SACEM (sound-system) share: the larger the music-playing area, the higher the flat rate. |
| Number of seats | Drives the SPRÉ share for cafés and restaurants (bands based on the number of seats). |
| Population of the municipality | A parameter of the SPRÉ share: bands from 2,000 inhabitants or fewer to more than 50,000, with a specific scale for Paris. |
| Broadcasting equipment | A TV set, a dedicated sound system or an automatic device raise the flat rate; a single source (a radio or TV without added speakers) unlocks a reduced tariff. |
| Opening days | The flat rate follows the actual operating period: declaring closures reduces the base. |
| Business takings | For a music-themed bar, the SPRÉ share can be calculated at 1.65% of net takings, or as a flat rate from €460 to €4,025 a year if takings do not exceed €153,000 excl. VAT. |
Available discounts#
The list price can be cut significantly:
- Annual payment rather than monthly or instalment payment.
- Membership of a trade union (UMIH, GHR, etc.) that has signed a protocol with SACEM: this often unlocks a contractual rebate.
- Declared closing periods (weekly closing day, annual holidays, seasonal shutdown): the actual operating period reduces the base.
It is therefore wise to declare your opening days precisely and to attach proof of union membership.
On the equitable-remuneration (SPRÉ) side, several official rebates can stack depending on your situation:
| Lever | Rebate (SPRÉ share) |
|---|---|
| Declaring on time (within 4 months of the closing date) | 12% |
| Prompt payment | 15% (17% by direct debit) |
| Running a music-themed bar or restaurant over the same period at the same venue | 25% |
| Membership of a trade union (UMIH, GHR) that has signed a protocol with SACEM | Contractual rebate on the authors'-rights share |
| Declared closing periods | Reduce the operating period taken into account |
Conversely, failure to declare triggers a minimum statutory billing, applied automatically.
Accounting treatment: account 651 and VAT#
SACEM and SPRÉ royalties are deductible operating expenses, booked to account 651 - Royalties for concessions, patents, licences, trademarks and similar rights (often a sub-account 6516 for authors' and reproduction rights).
The invoice is subject to VAT, in principle at the reduced 10% rate for authors' rights. This VAT is deductible when the venue is VAT-registered, booked to account 44566.
Typical entry for an annual flat rate of €600 excl. VAT (10% VAT):
- Debit 6516 Authors' rights: 600.00
- Debit 44566 Deductible VAT: 60.00
- Credit 401 Supplier SACEM: 660.00
If the flat rate is annual but straddles two financial years, use account 486 - Prepaid expenses to allocate the relevant portion to the correct period.
Which VAT rate applies to the SACEM-SPRÉ invoice?+
The reduced 10% rate (CGI art. 279 g) covers the transfer of the economic rights of authors and performers: it applies to the authors'-rights share. Equitable remuneration blends a performers' share and a phonogram-producers' share, the latter potentially falling under the standard 20% rate. Read the exact rate line by line on the invoice rather than applying a single rate.
Can the VAT be recovered?+
Yes, if the venue is VAT-registered: the VAT shown on the SACEM-SPRÉ invoice is deductible and is booked to account 44566, at the rate stated on each line. A VAT-registered drinks outlet therefore recovers this tax under ordinary rules.
A flat rate straddling two financial years+
An annual flat rate paid in advance but covering a period that runs past the closing date is allocated to each year: the portion falling in the next year is neutralised as prepaid expenses (account 486), under the principle of matching periods.
Worked example: a bar with a terrace and a TV screen#
Consider a bar with a sound-equipped room, a terrace where the music is also audible, and a TV screen showing channels and music videos. Three points to watch:
- The surface playing music includes the terrace if the sound carries there: it must be declared, which raises the flat rate.
- The TV screen is also covered by the royalty: broadcasting television in a public venue is not covered by the household audiovisual licence.
- If this bar runs a karaoke night or a DJ dance night at the weekend, each event requires a specific session declaration.
Note: the public-space occupancy fee for the terrace (set by the municipality) is a completely separate cost, unrelated to SACEM.
How much does it cost? Orders of magnitude#
The amount is not published to the cent: it results from a tariff combining the sound-equipped surface, the type of venue and the equipment. For a café-bar's background music, the annual flat rate most often runs from a few hundred euros to more than 1,500 €, depending on surface, the presence of a TV set and a dedicated sound system. Three levers cut the bill: annual payment, membership of a trade union (UMIH, GHR) that has signed a protocol, and declaring closing periods. Always ask for a detailed quote and check that the SPRÉ line appears on it, since that is the one most often forgotten.
Live music: concerts, DJs and dance nights#
The background flat rate never covers a live-music event. A concert, a DJ dance night or a karaoke is a specific use requiring a separate session declaration, in principle before the event. You submit the programme of works played (or the track list for a DJ) and pay a right calculated either as a percentage of the night's takings (entries, sometimes drinks) or as a flat rate based on capacity. Anticipate: declaring after the fact exposes you to a surcharge. For a bar that programmes regularly, it is better to build these sessions into the budget.
Streaming through a professional music service#
Many operators assume that a subscription to a professional background-music service (B2B offers such as Spotify, Soundsuit, Radioshop) exempts them from SACEM. It does not. That subscription pays for the streaming service and curation, not the authors' and neighbouring rights: the SACEM-SPRÉ royalty remains due in parallel. Using a consumer subscription (for strictly private use) to play music in a venue also breaches the terms of use and covers no public-performance right. Before signing, check exactly what your provider's contract actually covers.
Who is liable: operator or organiser?#
In principle, the operator of the venue open to the public is liable for background music, because they make the communication to the public day to day. For a one-off event (concert, privatised night, room hire), liability can shift to the organiser of the session, depending on the contract. For a privatisation, set out in writing who declares and who pays: failing that, SACEM turns to the operator, who is identifiable and permanent. This deserves a clause in your privatisation contracts.
In the event of an inspection or back charge#
SACEM's sworn agents can record the playing of music in a venue open to the public. An undeclared establishment risks a back charge of royalties for the unpaid periods, sometimes with surcharges. The amicable route (regularising and setting up the flat rate) is almost always preferable to litigation. Keep your quotes, invoices and proof of union membership: they secure both the flat-rate calculation and the accounting deduction. An annual review with your café-bar accountant checks the consistency between declared surface, equipment and royalty, alongside the cost of the licence IV and managing the beverage cost.
Accounting for a regularisation or back charge#
When an establishment regularises undeclared years, the back charge of royalties relates to the period concerned. The portion attributable to closed financial years is an expense on a prior period, booked to account 651 (and, if it was foreseeable and probable at the closing date, it should have been provisioned). If a dispute concerns the amount, a provision for risks can be set up as long as the debt is not certain in amount. The VAT on the back charge, if the invoice carries any, follows the same deductible treatment as the current flat rate. Documenting the regularisation (SACEM agreement, any payment schedule) secures the deduction and the traceability of the supplier account.
Common mistakes#
- Forgetting SPRÉ: assuming the authors' rights alone settle everything. Check the equitable remuneration line.
- Not declaring dance nights: the background flat rate never covers a dance night or a concert.
- Under-declaring the surface: forgetting the terrace or the TV screen.
- Confusing SPRÉ and SPEDIDAM: you pay SACEM (the agent), not SPEDIDAM.
- Mis-posting the entry: booking the royalty as ordinary external services instead of account 651, or overlooking deductible VAT.
Reviewing these flat rates annually with your accountant prevents back charges and secures the deduction.
Frequently asked questions
What is the difference between SACEM and SPRÉ?
SACEM collects authors' rights: it pays the authors, composers and publishers of the work. SPRÉ collects the equitable remuneration: it pays the performers and the producers of the phonogram. A single song therefore concerns both. In practice, you settle both royalties in one declaration to SACEM, which collects the SPRÉ share under mandate and then passes it on.
Is SPRÉ the same thing as SPEDIDAM?
No, this is a common confusion. SPRÉ (Société pour la Perception de la Rémunération Équitable) is the body that collects equitable remuneration from venues, through a mandate given to SACEM. SPEDIDAM steps in downstream to distribute the share due to certain performers. As a café-bar operator you never pay SPEDIDAM directly: your contact remains SACEM.
Do I have to pay SACEM if I only play the radio?
Yes. Plugging in a radio, a webradio, a playlist or a television in a venue open to the public is a communication to the public of protected works. Having bought the music or picking up a free radio station does not exempt you from the SACEM and SPRÉ royalties. Only strictly private playing, away from customers, escapes this obligation.
Which account records the music royalty?
SACEM and SPRÉ royalties are booked to account 651 (Royalties for concessions, patents, licences and similar rights), usually to sub-account 6516 for authors' rights. It is a deductible operating expense. The invoice carries VAT, in principle at the reduced 10% rate for authors' rights, deductible to account 44566 if the venue is VAT-registered. An annual flat rate straddling two financial years can justify prepaid expenses (account 486).
How much do SACEM and SPRÉ cost for a bar?
The amount depends on the tariff (surface area, number of seats, size of the municipality, equipment). For background music, the annual flat rate most often runs from a few hundred euros to more than €1,500. On the SPRÉ side, billing cannot be lower than €119.88 excl. VAT a year, and a music-themed bar may be charged 1.65% of net takings or a flat rate of €460 to €4,025 depending on capacity and opening days. Prompt payment, timely declaration and union membership all cut the bill.

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 Business law support in France | Corporate secretarial
Need a quote or personalised advice?
Our accountancy firm supports you through all your steps. Get a free quote to review your situation and receive a bespoke fee proposal, or contact us directly.