Accountant for restaurant owners in Lyon
In Lyon, dining runs on bouchons, brasseries and terraces, under a precise municipal rule on use of public space. Your accounts must isolate this fee and track a highly seasonal business.
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What is it like to be a restaurant owner in Lyon?
Lyon presents itself as a capital of gastronomy: the City's website mentions more than 1,000 restaurants of every kind, from fine dining to traditional bouchons. For an owner, this density means direct competition from street to street and diners who are demanding on value for money.
On regulation, using the pavement or a square requires a public-space occupancy permit (autorisation d'occupation du domaine public). The commercial occupancy rules in force since 1 March 2024 reserve terraces for restaurants, hotels, bars, tea rooms, bakeries and similar businesses. They exclude supermarkets that sell snacks. The permit is annual (1 January to 31 December) or seasonal (1 March to 31 October). Some areas, such as Vieux Lyon, allow only the seasonal one.
Every permit carries a fee due for the full authorised period, even if you do not use the terrace. It is a fixed cost to include in your forecasts, like rent. Compare it with the revenue your terrace really generates.
- Annual or seasonal permit: calendar year, or 1 March to 31 October; some areas (Vieux Lyon, Mercière) are limited to seasonal.
- Fee: due for the whole authorised period, even if the terrace is not used.
- Ashtrays: providing them on terrace tables is mandatory.
Which Lyon-specific constraints should you factor into running a restaurant?
Three VAT rates on a single bill
A dish eaten in is taxed at 10%, a beer at 20%, a canned drink sold to take away at 5.5%. A till configuration error is repeated across thousands of receipts. The VAT back-payment can then cover several years.
A till that must be secured
If you are subject to VAT and take payments from individuals using till software, it must be certified or backed by a compliance attestation. Otherwise the fine is €7,500 per software concerned. Many restaurateurs do not know which proof to keep.
A food cost that is poorly tracked
Without regular stocktaking, you discover your food cost at year-end, too late to act. Waste, freebies and over-generous portions erode your margin silently. A ratio tracked monthly lets you adjust the menu in time.
A terrace fee paid even on days without service
In Lyon, the fee is calculated on the authorised period, not on actual use. A rainy season therefore does not reduce it. Tracking terrace revenue separately shows whether the spot stays profitable, or whether you should switch from an annual to a seasonal permit.
What your Lyon expert does for your restaurant
Itemised VAT and a controlled till
We check the rate settings in your till, match daily closing reports to your bank receipts and keep the software compliance documents on file.
Food cost and margin per service
We calculate your food-cost ratio and payroll ratio every month, compared with your targets. You know which dishes and which services really pay.
CHR payroll and seasonal staff
Payslips compliant with the hotels, cafés and restaurants collective agreement, plus handling of extras, benefits in kind and seasonal contracts.
The restaurateur's tax and payroll calendar
All your deadlines for the year in one place: VAT, payroll, CFE (local business tax), tax return pack, with the checkpoints for your till. PDF format and calendar sync.
Get the guideWhat is the difference between an annual and a seasonal terrace permit in Lyon?
The annual permit covers the calendar year, from 1 January to 31 December. The seasonal one runs from 1 March to 31 October inclusive. In some areas, such as terraces on parking spaces or Vieux Lyon, only the seasonal permit is possible.
Can a bakery or sandwich shop have a terrace in Lyon?
Yes, if on-site consumption is offered inside the premises and the activity appears on the registration documents. Supermarkets and convenience stores that sell snacks are excluded.
Is the terrace fee reduced if I do not use it?
In principle no: it is due for the full authorised period. The rules provide for an exemption only in specific cases. One example is being unable to keep the terrace in place for an event or works.
Which VAT rate applies to takeaway?
Takeaway dishes for immediate consumption (sandwich, pizza, fries) are taxed at 10%. Shelf-stable products sold to take away, such as a yoghurt or a sealed can, fall under the 5.5% rate. Alcoholic drinks remain at 20%.
Does my till software have to be certified?
Yes, if you are subject to VAT, take payments from individuals and use till software or a till system. You must be able to present a certificate from an accredited body or, since the 2026 Finance Act, an individual attestation from the software publisher.
What is the fine for a non-compliant till?
The fine is €7,500 per till software or system concerned. You then have 60 days to bring it into compliance.
Meet your expert for restaurant owners in Lyon
Free 20-minute first call, at the office or by video. Confirmation within 1 business hour.