Selling tickets in France isn't just a matter of hooking up a payment gateway. Before you open sales, three things need to be in place: a récépissé de déclaration d'entrepreneur de spectacles vivants (or the prior notification of activity if you're established in Spain), a billetterie that complies with Article 290 quater of the code général des impôts, and the calculation of two separate levies on the same box office takings — VAT and the 3.5% taxe sur les spectacles vivants.
Do you need the récépissé d'entrepreneur de spectacles vivants?
Yes, if staging shows is your main activity or if you exceed six performances a year. The old entertainment promoter's licence was abolished in 2019, and what exists now is a declaration that gives rise to a receipt. Article L7122-3 of the code du travail requires promoters to «déclarer son activité auprès de l'autorité administrative compétente», and that declaration «donne lieu à la délivrance d'un récépissé de déclaration d'entrepreneur de spectacles vivants, valant licence».
The scope is set by Article L7122-1: it applies to anyone who, in order to perform a work of the mind in public, «s'assure la présence physique d'au moins un artiste du spectacle percevant une rémunération». Without a paid performer, there is no live entertainment promoter.
The cap for occasional activity is spelled out in a precise figure. Article R7122-13 states that the annual plafond for operating without registering «est fixé à six représentations». Fact sheet F22365 on service-public.gouv.fr translates that into everyday terms: the obligation kicks in «à partir de 7 représentations annuelles», and the same show performed six times on a single day at a single venue «compte pour 6 et non pour 1 représentation».
The récépissé is renewed every five years: Article R7122-5 requires that the declaration «est renouvelée par l'entrepreneur tous les cinq ans» before the competent regional prefect. The authorities have 30 days to object on the grounds of the competence or professional experience conditions set out in Article L7122-4.
What happens if you don't have one
Article L7122-16 provides for an administrative fine of up to €1,500 for an individual and €7,500 for a legal entity, with possible closure of the venue for up to a year, doubling in the event of a repeat offence within two years. Fact sheet F22365 adds a second tier, covering publicity: €800 for an individual and €2,000 for a legal entity if the récépissé number is missing where it should appear.
What does a company established in Spain need to do?
It doesn't apply for the French récépissé: it files a prior notification of activity instead. Point 1 of Article L7122-6 of the code du travail covers entertainment promoters established in another EU member state who come to provide services in France on a temporary basis.
The procedure is set out in Article R7122-8: «L'information préalable d'activité mentionnée au 1° de l'article L. 7122-6 est adressée, via le téléservice mentionné à l'article R. 7122-2, au préfet de région du lieu de la représentation publique». And the deadline is no mere formality: «Elle est transmise au moins un mois avant le début de la période d'exercice en France».
That one-month window is usually what trips up the schedule. If ticket sales open before the prior notification has been sent, you're selling a show for which you haven't yet started the administrative clearance process. The practical recommendation — and this is our reading, not the text of the law — is to treat the prior notification as a requirement of the *on sale*, not of concert day itself: teleservice first, purchase link second.
The declaration is made online, through the Ministry of Culture's platform. The number the system returns is the one you then need to print on posters and tickets.
What VAT applies to a ticket in France?
Three different rates apply, and which one you use depends on the type of work and on whether people eat or drink in the venue during the performance. The general rate for admission charges is 5.5%, under Article 278-0 bis F of the code général des impôts. BOFiP ruling BOI-TVA-LIQ-30-20-40, updated on 7 February 2024, extends this to theatres, chansonnier theatres, circuses, concerts of any genre, variety shows, sporting events and video game competitions.
The super-reduced rate of 2.10% is set out in Article 281 quater. BOFiP ruling BOI-TVA-LIQ-40-20 defines it: «La TVA est perçue au taux particulier de 2,10 % en ce qui concerne les recettes réalisées aux entrées des 140 premières représentations». The works must be new — «qui n'ont fait l'objet d'aucune représentation ou exécution en France» — or classics with no living rights holders given «une présentation nouvelle par rapport à des réalisations antérieures, en ce qui concerne l'interprétation ou la scénographie». Free performances don't count towards the 140.
| VAT rate | What it applies to | Legal basis |
|---|---|---|
| 2.10% | First 140 performances of new works in France, classics given a new staging, circus with original in-house creations | Art. 281 quater CGI and Art. 89 ter, Annex III |
| 5.5% | Admission charges for theatres, chansonnier theatres, circuses, concerts, variety shows, sporting events and video game competitions | Art. 278-0 bis F CGI |
| Standard rate (20%) | Admission tickets for concerts in venues where it is customary to eat or drink during the performance (cabarets, café-théâtres) | BOI-TVA-LIQ-30-20-40, § 60 |
| Standard rate (20%) | Venues affiliated to the Centre national de la musique: exception, the ticket reverts to 5.5% | BOI-TVA-LIQ-30-20-40, § 75 |
The gap between 2.10% and 5.5% moves real money. A €25 all-inclusive ticket leaves a net base of €24.49 at 2.10% and €23.70 at 5.5% — a difference of €0.79 per ticket, or €394.55 across a 500-seat venue. This is our own calculation based on the rates set by the two articles cited, not a figure published by the French authorities.
Ancillary income doesn't follow the ticket's rate. BOFiP points out that on-site food and drink sales carry their own rate under Article 279 of the CGI, and that programmes, cloakrooms and the bar are taxed «aux taux qui leur sont propres».
And if the organiser is an association
There's an exemption widely used by French associative organisers that's worth knowing before comparing prices. BOFiP ruling BOI-TVA-CHAMP-30-10-30-10 summarises point c of 1 of 7 of Article 261 of the CGI: it exempts «les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif». Takings must accrue exclusively to the organising body, net of expenses, and each co-organiser uses up its own allowance.
What is the taxe sur les spectacles vivants and how much does it cost?
It's a 3.5% levy on box office takings collected by the Centre national de la musique, separate from VAT. It's set out in Articles L452-14 to L452-27 of the code des impositions sur les biens et services. Article L452-15 defines its scope in two categories: «les spectacles d'art dramatique, lyrique et chorégraphique» and «les spectacles de variétés, les tours de chant, les concerts et les spectacles de jazz».
The rate is set by Article L452-19: «le taux de 3,5 %». The base is defined in L452-20: for paid shows, «les prix payés au titre de l'admission des spectateurs»; where what's being transferred is the right to stage the show, «les prix payés au titre du droit de représenter le spectacle». The debtor, under L452-23, is the person on whose account these sums are collected. And L452-24 assigns the assessment «par le Centre national de la musique ou l'Association pour le soutien du théâtre privé»: the CNM for music and variety shows, the ASTP for affiliated private theatre.
The exemption threshold is low. Article L452-25 states that «la taxe n'est pas acquittée lorsque le montant cumulé sur une année civile pour un même redevable est inférieur à 80 €». Eighty euros at 3.5% works out at €2,285.71 of tax-free box office takings across the whole year: above that figure, the levy is due. This is our own division based on the rate in Article L452-19.
The official cnm.fr/taxe page fills in what the law doesn't spell out: the declaration must be filed within three months of the end of the performance at the latest, payment is due within 30 days of the assessment notice, and the declaration remains mandatory even when the amount falls below €80. The CNM lists the shows covered — song tours, concerts, jazz, rock, traditional and world music, electronic music, comedy and one-man shows, cabarets, magic, water- or ice-based shows — and excludes those forming part of public-sector teaching, in line with the exemptions in Articles L452-21 and L452-22.
A worked example: 500 tickets at €25 with VAT at 5.5% give a net base of €11,848.34, and the 3.5% taxe on that base comes to €414.69. This is our own calculation using the VAT rate in Article 278-0 bis F and the taxe rate in Article L452-19.
On top of this come royalties, which aren't a tax but a prior authorisation. Article L122-4 of the code de la propriété intellectuelle is unambiguous: «Toute représentation ou reproduction intégrale ou partielle faite sans le consentement de l'auteur ou de ses ayants droit ou ayants cause est illicite». In France this is managed by SACEM, with scales by type of event that are worth requesting in writing before setting the ticket price; it's the same slot occupied in Spain by SGAE and AGEDI-AIE.
What information must a French ticket carry?
Those listed in Article 290 quater of the CGI and its implementing provisions in Annex IV, and they're non-negotiable. BOFiP ruling BOI-TVA-DECLA-20-30-20-30 sets out the requirements for manual ticketing: every ticket must carry «le nom de l'exploitant ; le numéro d'ordre du billet, tiré d'une série ininterrompue ; la catégorie de la place ; le prix global payé ou la mention de gratuité», plus the name of the manufacturer or importer for pre-printed tickets.
With computerised ticketing, the list changes: identification of the operator, name of the show or session number, seating category, price, and «le numéro d'opération attribué par le système de billetterie». For advance sales, the identification of the session, the date and the point of sale are also added. Articles 50 sexies B to 50 sexies I of Annex IV further require that booklet tickets or pre-printed stock be «numérotés suivant une série ininterrompue et utilisés dans leur ordre numérique».
Two obligations are often overlooked. The first: Article 50 sexies I requires the computerised system to be declared «à la direction départementale des finances publiques dont il dépend la mise en service du système au plus tard lors de la première utilisation», along with the software version, configuration and functional description. The second: record-keeping. The general period under Article L102 B of the livre des procédures fiscales is six years, except for control coupons and stub books, which only need to be kept until 31 December of the year following their use.
Digital tickets are accepted without reservation: BOFiP describes one as «un droit d'entrée dématérialisé. C'est une preuve d'achat qui peut être représentée sous la forme d'un code barre sur tout support». And separately from the CGI, Article R7122-12 of the code du travail adds the requirement that generates the most €800 fines: «Les supports de communication et la billetterie de tout spectacle vivant mentionnent le numéro du récépissé de la déclaration en cours de validité du ou des entrepreneurs de spectacles vivants qui le produisent ou le diffusent».
Can a ticket be resold in France?
Habitual resale without the organiser's permission is a criminal offence. Article 313-6-2 of the code pénal, introduced by Law No. 2012-348 of 12 March 2012, punishes with «15 000 € d'amende» the habitual sale or offer for sale of access documents to sporting, cultural or commercial events and to live shows without authorisation from the producer, the organiser or the holder of the exploitation rights. The fine rises to «30 000 € d'amende en cas de récidive».
The definition of titre d'accès is deliberately broad: «tout billet, document, message ou code, quels qu'en soient la forme et le support». A code in an app counts just as much as a paper ticket.
Two nuances matter when designing a resale policy. The first: the law requires habitual conduct, so anyone who sells their ticket once, or even a few times on an occasional basis, falls outside the criminal offence. The second: the key is the organiser's authorisation. France doesn't cap the price by law — that's the route Spain and other European countries are exploring — instead, it makes your permission the limiting factor. If you want a secondary market with a price cap, in France you set it yourself, through the sales conditions and the official channel; the law won't hand it to you.
Is there a right of withdrawal for a ticket bought online?
Not for a show with a set date. Point 12 of Article L221-28 of the code de la consommation excludes from the right of withdrawal services «de restauration ou d'activités de loisirs qui doivent être fournis à une date ou à une période déterminée». A concert, a festival or a theatre performance with a specific day and time all fall within that exclusion.
That doesn't mean there are no obligations. The 14-day window disappears, but pre-contractual information duties, performance of the contract and liability for cancellation or postponement all remain in place. If you cancel the show, the attendee isn't exercising a right of withdrawal: they're making a claim for breach of contract, governed by the terms of sale and general contract law.
The practical consequence is a drafting one. Your terms and conditions should state expressly that there's no right of withdrawal under point 12 of L221-28, and should keep that separate from organiser-initiated cancellation, with its own timeframe and refund route. It's the same split we explain for ticket return policies in the Spanish market, under different legal grounds.
When does an event need to be declared for security purposes?
From 1,500 people upwards, with one month's notice. Article R211-22 of the code de la sécurité intérieure applies to «les organisateurs de manifestations sportives, récréatives ou culturelles à but lucratif dont le public et le personnel qui concourt à la réalisation de la manifestation peuvent atteindre plus de 1 500 personnes».
That count is stricter than it looks: it adds together the audience and the staff working the event. A concert selling 1,400 tickets with 150 production, security and bar staff crosses the threshold.
The declaration is addressed to the mayor, or, in Paris or at the Paris-Charles de Gaulle, Paris-Le Bourget and Paris-Orly airport sites, to the prefect of police. The deadline under R211-22: «La déclaration est faite un an au plus et, sauf urgence motivée, un mois au moins avant la date de la manifestation». The content is detailed in R211-23: organiser's details, nature of the event, «le jour et l'heure de sa tenue, le lieu, la configuration et la capacité d'accueil», and the measures planned to guarantee public safety.
Article R211-24 gives the authority the power to correct: if it considers the measures insufficient, it can «imposer à ceux-ci la mise en place d'un service d'ordre ou le renforcement du service d'ordre prévu», giving notice «quinze jours au moins avant le début de la manifestation». In planning terms: an administrative decision can change your security arrangements two weeks beforehand, with tickets already sold.
| Procedure | Threshold that triggers it | Deadline | Legal basis |
|---|---|---|---|
| Récépissé as a live entertainment promoter | More than 6 performances a year | Renewed every 5 years | Art. L7122-3 and R7122-13, code du travail |
| Prior notification of activity (EU company) | Temporary provision of services in France | 1 month before start | Art. L7122-6 and R7122-8, code du travail |
| Declaration of the computerised ticketing system | Any computerised system | By first use at the latest | Art. 50 sexies I, Annex IV CGI |
| Declaration of the for-profit event | More than 1,500 people, audience plus staff | Between 1 year and 1 month before | Art. R211-22, code de la sécurité intérieure |
| Declaration of the taxe sur les spectacles vivants | Every performance subject to the levy | 3 months after the end of the performance | Art. L452-14 to L452-27 CIBS and cnm.fr |
And what part of this does Futura Tickets cover?
Futura Tickets is a Spanish SaaS ticketing platform for professional organisers, selling in 9 languages across 11 country domains, with no monthly fee: €0 a month and €0 to sign up, just a commission per ticket sold. With Futura Tickets, the attendee database belongs 100% to the organiser, which matters when the sale crosses a border and the data controller remains the promoter. What no platform can do on your behalf is declare the ticketing system to the local tax office or apply for your récépissé: those obligations belong to the operator of the show. If you're selling in France, ask your provider in writing to print the Article 290 quater wording on the ticket, along with a free field for the récépissé number, and check the France product page before signing.
Checklist before opening sales in France
Seven checks, in chronological order.
Check the one-month calendar window. If you're established in Spain, the prior notification under Article R7122-8 is sent to the regional prefect at least one month before the start of the activity period. Send it before the *on sale*, not before the concert.
Count your performances for the calendar year. The cap before registration is required stands at six, and a show repeated on the same day counts as many times as it's performed. The seventh changes your status.
Decide the VAT rate with the paperwork in front of you. The 2.10% rate requires a work new to France or a classic given a new staging, and applies to 140 paid performances. If you can't document it, the rate is the 5.5% set out in Article 278-0 bis F.
Check whether food or drink is consumed during the show. In cabarets and café-théâtres, the ticket is taxed at the standard rate, except for the exception for venues affiliated to the CNM under § 75 of the BOFiP ruling. This changes the net-of-VAT price you're left with.
Provision for the CNM's 3.5% from the very first ticket. The payment exemption only applies if the annual total stays below €80, and the declaration is still required either way. Treat it as a box-office cost, not a closing-day surprise.
Print the récépissé number on posters and tickets. This comes from Article R7122-12, and getting it wrong costs up to €800 for an individual and €2,000 for a legal entity.
Add staff to the capacity count for the 1,500 threshold. If audience and crew together exceed 1,500 people, declare the event at least a month in advance, and plan for the possibility that the authority can impose reinforced security fifteen days beforehand.
Conclusion
France draws a clear line between clearance, taxation and security, and each strand has its own deadline. Clearance is decided a month in advance; taxation involves two levies sitting side by side on the same box office; security carries a 1,500-person threshold that includes staff as well as audience. All three can be verified through open sources: Legifrance, BOFiP, service-public.gouv.fr and the CNM. For comparison with other European markets, the Italian approach runs through the biglietteria system recognised by the Agenzia delle Entrate, and the German one through E-Rechnung electronic invoicing. Meanwhile, the French live entertainment tax credit is under budgetary review, as we report in the magazine. All the rules cited were checked on 4 October 2026.
Sources
- Code du travail, Articles L7122-3 to L7122-8: declaration of activity for live entertainment promoters (Legifrance)
- Code du travail, Articles D7122-1 to R7122-29: live entertainment businesses, including R7122-5, R7122-8 and R7122-13 (Legifrance)
- Code du travail, Article R7122-12: récépissé number requirement on materials and ticketing (Legifrance)
- Code du travail, Title II, entertainment professions: Articles L7121-1 to L7124-35 (Legifrance)
- Récépissé d'entrepreneur de spectacles, fact sheet F22365 (service-public.gouv.fr)
- Code des impositions sur les biens et services, Articles L452-14 to L452-27: taxe sur les spectacles vivants (Legifrance)
- Taxe sur les spectacles de musique et de variétés (Centre national de la musique)
- BOI-TVA-LIQ-40-20: special 2.10% rate and the first 140 performances (BOFiP, impots.gouv.fr)
- BOI-TVA-LIQ-30-20-40: admission charges for shows, 7 February 2024 (BOFiP, impots.gouv.fr)
- BOI-TVA-DECLA-20-30-20-30: ticketing obligations for show operators (BOFiP, impots.gouv.fr)
- BOI-TVA-CHAMP-30-10-30-10: exemption for six charity or support events (BOFiP, impots.gouv.fr)
- CGI, Annex IV, Articles 50 sexies B to 50 sexies I: show operators (Legifrance)
- Code pénal, Article 313-6-2: habitual resale of access documents (Legifrance)
- Code de la consommation, Article L221-28: exceptions to the right of withdrawal (Legifrance)
- Code de la sécurité intérieure, Articles R211-22 to R211-26: for-profit events (Legifrance)
- Code de la propriété intellectuelle, Article L122-4: performance without the author's consent (Legifrance)