Putting on an Entertainment Spectacle in Paris: What is the legal process to follow?
You are considered an “entrepreneur de spectacles vivants” if you are overseeing any activity at a performance venue, the production of a show, or the physical set up of a spectacle. Under this kind of management role, it is imperative to comply with several important rules particular to this sector in France.
I only plan to run my show/spectacle sporadically or for a certain period of time only – what regulations should I be aware of?
First of all, you must declare your planned main activity before the first performance, as well as obtain a license for the total duration of all shows/viewings.
If your company is already established within the European Economic Space: a statement affirming ‘service delivery’ must be sent to the DRAC (Direction régionale des affaires culturelles) specific to the region where the show/spectacle is to be performed one month before the first show.
If your company is not established within the European economic space, you will need to apply for a license for the total duration of the show/spectacle from the DRAC 4 months before the first performance. Alternatively you will need to establish a ‘service delivery contract’ with an entertainment company who already has this license. That way, said company can make the declaration 1 month before the first public performance on your behalf.
If I want to perform several shows on a permanent basis in France, what are the steps to follow?
In this case, if you are an EU member and you already have a license issued in your country of origin, the first step would be to obtain a document from the Ministry of Culture that confirms your license and therefore status. This will exempt you from the need to apply for a French license as contractor for live shows. You should receive said confirmation within 30 days. If you are not member of the EU you have to apply for a license like any other French company.
You must be registered within the Business Directory SIRENE.
Your professional activity must also be registered with the “Centre de formalités des entreprises” relevant to your activity. This should be at the French Chamber of Commerce and Industry if your main activity is commercial or, at the Chamber of Crafts, if your spectacle involves artistic features – a puppet show, for example.
Once you are properly registered, it is time to consider the legislation on tax in this sector. You will need to pay:
- La taxe sur le valeur ajoutée (Value added tax): you must obtain a French VAT number to be able to sell tickets for the performance. There is a VAT charge of 2.1% on all tickets sold for the first 140 performances. This VAT is to be paid in France.
- La taxe sur les spectacles (Entertainment tax): This 5.5% tax is applicable to the total amount of the tickets sold. It is up to the company who physically sold the tickets to pay this tax.
In terms of your responsibilities as an employer, you must abide by the following obligations:
- Register at the National Centre for Foreign Companies (Centre National de Firmes Etrangéres).
- You must obtain a work permit for each employee who is not a EU citizen, and a residence permit (permis de sejour) if working for over 3 months.
- Secondment declared to the French Work Inspector,
- Apply for membership of the French Social Security System and Unemployment Insurance. However, this only applies to staff members whose country of origin does not have a convention with the French Social Security Organization.
- The remuneration of employees must respect the French minimum wage and be paid by check or bank transfer.
- Payslips must comply with French legislation if employment exceeds one month.
- Professional fees must be refunded to all employees,
- Regulations concerning health, hours of work, weekly rest, holidays, gender representation, underage work, and night shifts must comply with French law.
If you have any queries about how to follow these steps correctly, and ensure that your show is a success, do not hesitate to get in touch. We would be glad to answer any questions you may have.
Contact us via telephone +33 (0) 1 53 93 94 20 or [email protected].
- Articles L7122-2
- Service des impôts des entreprises (SIE) – Pôle enregistrement