Chartered accountant for campsites and open-air hospitality: 10% accommodation VAT, multi-rate split, seasonality, mobile-home depreciation and tourist tax. Quote in 24h.
A campsite is not run like an ordinary retail business. Multi-rate revenue, a season concentrated in a few months, a fleet of mobile homes to depreciate, a tourist tax collected for the municipality: a campsite's accounting blends hospitality, catering and seasonal-operation issues. It is a sector few firms serve with the right depth, alongside our support for hotels and restaurants.
This page gives our concrete view of what makes the difference in open-air hospitality accounting: VAT split, seasonality management, depreciation and margin steering.
Quick answer. A campsite is a classified tourism operation whose revenue splits across several VAT rates: accommodation (bare and rental pitches, mobile homes) falls under the reduced 10% rate, catering 10%, and alcoholic drinks and sundry sales 20%. The activity is marked by strong seasonality (revenue concentrated in the season, fixed costs all year), a fleet of mobile homes to depreciate over a short period, and a tourist tax collected for the municipality that is a third-party account, not income. Seasonal staff fall under the open-air hospitality collective agreement.
This is the first technical topic. A single customer invoice can mix several rates, and a poorly configured till quickly leads to wrong VAT.
Good practice is to configure the till and billing to automatically allocate each service to the right rate, and to clearly break down packages (a stay including accommodation, activities, services) whose breakdown must be justifiable.
The tourist tax is not campsite income: it is a sum collected from holidaymakers for the municipality, then remitted. It must pass through a third-party account and not artificially inflate turnover. Clean accounting avoids both a profit error and a difficulty during an inspection.
Seasonality is the signature of the business: most revenue concentrates in the season (often May to September), while many costs (insurance, depreciation, upkeep, supervision) run all year. Without steering, winter cash becomes a pressure point.
Our approach is to read the operation smoothed over twelve months (a monthly figure is not read raw, it is put in perspective of the season), to anticipate the low-season cash need (funding spring investments, spreading costs), and to prepare seasonal recruitment ahead. Managing seasonal payroll is a topic in its own right, with its specific contracts and hiring peaks.
The rental fleet is a campsite's main asset and its depreciation pace directly affects profit. Mobile homes and light leisure dwellings are depreciated over a short period (often 5 to 10 years), while heavy infrastructure (pool, sanitary blocks, networks, roads) is depreciated over long periods. The right depreciation plan, consistent with actual use and fleet renewal, is a lever to smooth profit and prepare investments.
A common case in our files: a family campsite consults us with a till that aggregates all revenue with no rate distinction, a tourist tax booked as income, and a monthly profitability reading distorted by seasonality. The work consisted of reconfiguring the VAT split, isolating the tourist tax in a third-party account, revising the fleet depreciation plan and setting up a dashboard smoothed over the season. No figure from this case can be generalised: each site has its own accommodation, catering and services mix.
| Indicator to track | Why it matters |
|---|---|
| Occupancy rate by accommodation type | Reading of fill for bare, rental and mobile-home pitches |
| Average revenue per night | Comparison of stay and package value |
| Accommodation / catering / shop split | Revenue structure and multi-rate VAT exposure |
| Weight of seasonal payroll | Cost of production in high season |
| Low-season cash position | Anticipation of off-season pressure |
Every open-air hospitality business has its own activity mix, season and fleet. The right starting point is a conversation about your actual situation: number of pitches, share of rentals, ancillary services, season organisation. We offer an initial meeting to frame the scope and priorities.
Updated 20 June 2026. Informative content reviewed by a chartered accountant registered with the Île-de-France Chartered Accountants Board. A decision specific to your business requires examination of your situation, your revenue and the regulations in force.
Open-air hospitality (campsites) is a classified tourism operation, governed by accounting marked by multiple VAT rates, strong seasonality and a rental fleet to depreciate. Revenue splits between accommodation (10%), catering (10%) and sundry sales or alcoholic drinks (20%). The tourist tax, collected for the municipality, is a third-party account. Seasonal staff fall under the open-air hospitality collective agreement.
Set up the till and billing to allocate each service to the right rate (10% accommodation and catering, 20% alcohol and sundry sales) and break packages down in a justifiable way.
Book the tourist tax in a third-party account, distinct from turnover, and track remittances to the municipality.
Depreciate mobile homes and light leisure dwellings over a short period consistent with renewal, and heavy infrastructure over long periods.
Set up a dashboard smoothed over the season, anticipate low-season cash and prepare spring investments.
Anticipate seasonal contracts and hiring peaks under the open-air hospitality agreement.
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
Accommodation (bare and rental pitches, mobile homes) falls under the reduced 10% rate, as does on-site catering. Alcoholic drinks, sundry rentals and shop sales fall under the standard 20% rate. A single invoice can therefore mix several rates.
You configure the till and billing to allocate each service to its rate, and break down packages (a stay including accommodation, activities, services) in a justifiable way. A global package booked at a single rate exposes you to a reassessment.
No. The tourist tax is collected from holidaymakers for the municipality, then remitted. It passes through a third-party account and must not be booked as turnover, otherwise the profit is distorted.
Mobile homes and light leisure dwellings are generally depreciated over a short period (often 5 to 10 years), aligned with fleet renewal. Heavy infrastructure (pool, sanitary blocks, networks) is depreciated over long periods.
Revenue concentrates in the season while many costs run all year. The operation is read smoothed over twelve months, low-season cash is anticipated and seasonal recruitment is prepared ahead, rather than interpreting each raw month.
Staff fall under the open-air hospitality collective agreement. The use of seasonal contracts and the management of high-season hiring peaks are payroll topics in their own right.
Fees depend on turnover, the number of pitches and complexity (share of rentals, catering, ancillary services). We issue a tailored quote after an initial conversation about your operation.
Verified Google reviews of Hayot Expertise
Our clients share their experience with our firm.
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.
Official and operational sources cited for this page.