Ouvrir une activité de restauration

Ouvrir une activité de restauration ou de vente à emporter constitue un véritable parcours du combattant et ne s’improvise pas. En effet, ces activités étant réglementées, il convient de respecter de nombreuses règles tant juridiques, comptables que financières et d’accomplir certaines formalités préalables.

La réglementation n’impose pas jusqu’à présent une expérience, une qualification ou un diplôme spécifique.
Changer de vie, changer de métier
63 % des Français se disent prêts à tout abandonner pour une reconversion. Et l’une des pistes qui attirent le plus de vocation est la restauration. On peut facilement imaginer que les émissions de télévision (Top Chef, Master Chef, un diner presque parfait...) y sont pour beaucoup mais le métier reste néanmoins difficile, rude. Pourtant, chaque année, ils sont de plus en plus nombreux à franchir le cap.
Mais la transition n’est pas sans risque : au cours de la première année d’exercice, un restaurant peut fermer à n’importe quel moment. Afin de ne pas avoir de mauvaises surprises, il est essentiel de s’entourer de conseils de professionnels. La partie business plan et marketing ne sont pas à négliger. D’un point de vue comptable, il faudra également évaluer le fonds de commerce par un diagnostic approfondi de l’activité, des éléments commerciaux, comptables, financiers, techniques et humains. D’un point de vue juridique, de nombreuses obligations doivent être respectées.
En effet, il est nécessaire de faire étudier le bail du local, de qualifier juridiquement l’acte par lequel vous allez acquérir le restaurant (seul droit au bail ou acquisition du fonds de commerce également), et de faire établir les actes d’acquisition (promesse, acte définitif et peut-être nouveau bail).
De plus, il convient de bien choisir le statut juridique pour exercer l’activité de restauration (entreprise individuelle, SARL, EIRL...) Il faut également vérifier la disponibilité de l’enseigne que vous souhaitez adopter et le cas échéant, procéder à un dépôt de marque auprès de l’Institut National de la Propriété Industrielle (INPI). Par ailleurs, l’activité étant réglementée, la vente de boisson ne peut pas s’effectuer sans l’obtention d’une licence de débit. Il faudra ainsi faire les démarches aux fins d’obtention de cette licence. Enfin, un certain nombre de règles sont à respecter notamment concernant la sécurité, l’hygiène, la terrasse et la musique.
I-Les formalités préalables à l’ouverture d’un restaurant
A) L’acquisition du local
L’acquisition d’un local commercial peut revêtir deux formes : l’acquisition d’un droit au bail ou l’acquisition d’un fonds de commerce. Le droit au bail est l’acte par lequel vous devenez acquéreur du seul bail tandis que l’acquisition du fonds de commerce est acte par lequel vous vous portez acquéreur de l’ensemble des éléments corporels (matériel, outillage) et incorporels (clientèle, bail, enseigne) d’un restaurant. Dans ce cas, les salariés qui sont attachés au fonds de commerce sont également transférés avec le fonds. En ce qui concerne le droit au bail, cette acquisition permet de poursuivre l’exécution du bail conclu entre le précédent occupant et le propriétaire, dans des conditions similaires et pour la durée restant à courir. En ce qui concerne l’acquisition du fonds de commerce de restauration, l’acte de cession est soumis à des mentions obligatoires, à des formalités d’enregistrement et de publicité et au paiement de droits de mutation.
La cession comprend les éléments incorporels et corporels mais ne comprend pas les créances et les dettes, les contrats (sauf ceux obligatoirement transmissibles), les immeubles et les documents comptables (à la disposition de l’acquéreur pendant trois ans).
La vente peut porter sur une partie seulement de ces éléments mais la clientèle ne peut pas en être exclue. Le stock de marchandises n’entre pas quant à lui dans la valeur du fonds de commerce car il est assujetti à la TVA et fait l’objet d’un règlement séparé. L’acte de vente doit comporter l’état des privilèges et nantissements grevant le fonds, les chiffres d’affaires et résultats des trois dernières années, les conditions essentielles du bail commercial et son historique, et le nom du cédant. L’acquéreur doit publier un avis de l’acte de vente enregistré dans un journal d’annonces légales, ainsi qu’au BODACC.
B) La constitution d’une structure aux fins d’exploitation de l’activité de restauration
Il vous faut ainsi décider du statut juridique de votre restaurant. Suivant le nombre d’associés et les modalités de fonctionnement que vous souhaitez adopter, vous avez plusieurs possibilités : EURL ou SASU en cas d’associé unique ou SARL ou SAS en cas de pluralité d’associés.
Chaque type de société a ses propres caractéristiques et le choix de l’une ou l’autre forme d’exploitation ne peut se faire qu’au cas par cas. Souvent, ce choix dépendra des possibilités financières de chacun. Quel que soit le statut juridique adopté, les statuts devront être enregistrés auprès des services compétents des impôts et déposés au greffe pour l’immatriculation de la société.
De plus, de par son activité de restauration, il sera nécessaire d’obtenir une licence de débit de boissons au nom du gérant ou du président, suivant la forme sociale.
Toute personne ayant l’intention d’ouvrir un restaurant qui vend des boissons alcoolisées, à titre principal ou accessoire sur place ou à emporter. Les débits de boissons temporaires ne sont pas soumis à licence mais à autorisation de la mairie. Pour obtenir une licence de débit de boissons ou de restaurant, il faut détenir un permis d’exploitation, valable 10 ans, obtenu au terme d’une formation et effectuer une déclaration préalable à la mairie ou à la préfecture de police à Paris.
II- Les obligations à respecter pendant l’exercice de l’activité de restauration
A) La réglementation sur l’hygiène et la sécurité
Dans le cadre de création ou de reprise d’entreprise « traitant, transformant, manipulant ou entreposant des denrées animales ou d’origine animale », le futur restaurateur doit déclarer l’ouverture de son établissement auprès de la Direction Départementale pour la Protection des Populations (DDPP).
Il a un mois à partir de l’ouverture de son établissement pour faire sa déclaration d’activité. De plus, à compter du 1er octobre 2012, les établissements de restauration commerciale relevant des secteurs de la restauration traditionnelle, de la restauration de type rapide, les cafétérias et autres libres-services doivent disposer d’une personne formée aux règles d’hygiène alimentaire dans leurs effectifs (décret 2011-731 du 24 juin 2011).
La personne doit être formée auprès d’un organisme déclaré au niveau régional, être titulaire de certains titres ou diplômes professionnels, dont la liste est définie par arrêté du 25 novembre 2011 ou disposer d’une expérience de trois ans en tant que gestionnaire ou exploitant. L’exploitant d’un restaurant ou d’un débit de boissons vendant des denrées alimentaires doit déclarer son existence, avant son ouverture, auprès des services vétérinaires de la préfecture du lieu d’installation.
Il doit respecter les règles concernant l’hygiène des aliments remis directement au consommateur, notamment : des locaux, matériels et équipements propres ; des aménagements permettant l’hygiène corporelle et vestimentaire du personnel; une alimentation suffisante en eau potable; un stockage et une conservation des aliments adaptés pour éviter toute détérioration ou contamination; respect de la chaîne du froid etc. En ce qui concerne la sécurité, l’exploitant doit s’assurer que son établissement est conforme aux normes de sécurité applicables pour les établissements recevant du public (ERP).
B) Les autres obligations à respecter
Depuis 2008, une signalisation « interdiction de fumer » doit être apposée de manière apparente aux entrées des bâtiments ainsi qu’à l’intérieur. L’interdiction s’applique lorsque les lieux sont fermés et couverts même si la façade est amovible. Pour l’installation d’une terrasse, il faut demander une autorisation d’exploitation à la mairie.
Il existe trois types de terrasses : la terrasse fermée, la terrasse ouverte et la contre-terrasse séparée de l’établissement par une voie piétonne.
Veuillez à bien respecter les horaires d’ouverture, les périmètres définis par la mairie pour l’implantation des tables et chaises, et que la contre-terrasse ne soit pas une source de nuisances sonores.
Par ailleurs, si vous souhaitez diffuser de la musique dans votre restaurant, vous devez effectuer une demande d’autorisation préalable auprès de la SACEM pour avoir l’autorisation de diffuser des œuvres musicales en public.
Cette autorisation donne lieu au paiement d’une redevance. Enfin, plusieurs informations doivent être obligatoirement indiquées aux clients, sous la forme d’affichage, de panneaux ou de panonceaux, sous risque d’amende, notamment : l’affichage des prix, l’affichage de l’origine des viandes, l’affichage relative à l’interdiction de fumer etc.

Résultats (Anglais) 1:

Open a restoration or sale activity take-out is a real obstacle course and cannot be improvised. Indeed, these activities being regulated, observe many rules legal, accounting, financial and to accomplish certain formalities.The regulation does not impose so far experience, a qualification or a specific degree.Change your life, change trade63% of the French themselves ready to abandon everything for conversion. And one of the tracks that attract the most of vocation is the restoration. One can easily imagine that television shows (Top Chef, Master Chef, a dinner almost perfect...) there are for many but the business remains difficult, rude. Yet each year, they are more likely to cross the course.But the transition is not without risk: during the first year, a restaurant may close at any time. In order to avoid unpleasant surprises, it is essential to surround themselves with advice from professionals. Part business plan and marketing are not neglected. From an accounting point of view, it will also need to assess goodwill by a thorough diagnosis of the activity, commercial, accounting, financial, technical and human elements. From a legal point of view, many obligations must be respected. Indeed, it is necessary to have the lease of the premises, to legally characterize the Act by which you will acquire the restaurant (only right to the lease or acquisition of goodwill also), and to establish acts of acquisition (promise, final act and perhaps new lease). In addition, should choose the legal status to exercise the activity of restoration (sole proprietorship, SARL, EIRL...) Also check the availability of the sign you want to adopt, and if necessary, make a deposit of trademark with the National Institute of industrial property (INPI). Moreover, the activity being regulated, selling beverage cannot be effected without obtaining a license of flow. It must therefore take the steps for the purpose of obtaining this license. Finally, a number of rules are to be respected especially regarding safety, hygiene, the terrace and music. I - A restaurant opening formalities(A) the acquisition of the localThe acquisition of commercial premises may take two forms: the acquisition of a right to the lease or purchase of a business. The right to the lease is the Act by which you become the only lease purchaser while the acquisition of goodwill is Act by which you wear purchaser of all tangible elements (hardware, tooling) and intangible (customer, lease, sign) of a restaurant. In this case, the employees who are attached to goodwill are also transferred with the Fund. With regard to the right to the lease, this acquisition allows to continue the execution of the lease concluded between the previous occupant and owner, under similar conditions, and for the remainder. With regard to the acquisition of the catering trade Fund, assignment is subject to mandatory particulars to formalities for registration and advertising and the payment of transfer fees.The assignment includes the intangible and tangible elements but does not include the receivables and debts, contracts (except those necessarily transmitted), the buildings and the accounting documents (at the disposal of the purchaser for three years). The sale may cover only a portion of these elements but customer cannot be excluded. The stock of goods is not as in the value of goodwill because it is subject to VAT and is the subject of a separate regulation. The deed of sale must include the State of the privileges and collateral interest in the Fund, the turnover and results of the past three years, the essential conditions of the commercial lease and its history, and the name of the transferor. The acquirer must publish a notice of the deed of sale registered in a journal of legal announcements, as well as the BODACC. (B) the establishment of a structure for the purpose of exploitation of the restoration activity Thus, you need to decide on the legal status of your restaurant. Depending on the number of shareholders and the modalities of operation you want to adopt, you have several options: EURL or SASU shareholder or SARL or SAS in case of plurality of shareholders.Each type of company has its own characteristics and the choice of one or the other form of exploitation can be done on a case by case basis. Often, this choice will depend on the financial possibilities of each. Regardless of the adopted legal status, the statutes must be registered with services relevant taxes and deposited at the registry for the registration of the company.In addition, through its restoration activity, it will be necessary a licence of liquor on behalf of the Manager or the president, following the social form.Any person intending to open a restaurant that sells alcoholic beverages, as principal or ancillary on the spot or to take away. Temporary beverage are not subject to licence but authority to the Town Hall. A licence of flow drinks or restaurant, to hold a valid operating licence 10 years, obtained at the end of training and make a prior declaration to the town hall or the prefecture of police in Paris.II - Obligations during the year of the restoration activity(A) La hygiene and safety regulationsAs part of creation or resumption of business "treating, transforming, handling or storing animal foodstuffs or animal", the future restaurateur must declare the opening of its establishment from the departmental Direction for the Protection of Populations (DDPP). It has one month from the opening of his establishment to make its activity statement. In addition, beginning October 1, 2012, commercial eating establishments within areas of the traditional restoration of the fast type restaurants, cafeterias and other self-service must have a person trained in the rules of food hygiene in their workforce (Decree June 24, 2011 2011-731). The person must be formed with a body said at the regional level, be holder of certain titles or professional degrees, of which the list is defined by Decree of November 25, 2011 or have experience of three years as a Manager or operator. The operator of a restaurant or a flow of drinks selling foodstuffs must report its existence, prior to its opening, the veterinary authorities of the prefecture of the place of installation.It must comply with the rules on the hygiene of foodstuffs delivered directly to the consumer, including: local, own equipment; improvements to the personal hygiene and clothing of personnel; a sufficient supply of drinking water; storage and preservation of food adapted to avoid any deterioration or contamination; respect for the chain of the cold etc. With regard to security, the operator shall ensure that his institution complies with the safety standards for institutions receiving public (ERP). (B) other obligationsSince 2008, a "no smoking" signs must be affixed so as apparent to the entrances to the buildings as well as indoors. The prohibition applies when the premises are closed and covered even if the front panel is removable. The installation of a terrace, to ask an operating permit to the Town Hall. There are three types of terraces: the closed terrace, terrace open and the contre-terrasse separated from the hotel by a road pedestrian. Please observe the opening hours, the perimeter defined by the town hall for the implantation of tables and chairs, and that the contre-terrasse is not a source of noise.On the other hand, if you want to play music in your restaurant, you must make a request for prior authorization from the SACEM for permission to broadcast musical works in public. This permission gives rise to the payment of a fee. Finally, more information must be obligatorily indicated to customers, in the form of panels or signs under risk of fine display including: the price display, the display of the origin of meat, relating to the prohibition of smoking etc.

Résultats (Anglais) 2:

Open a catering or take-away is a real obstacle course and can not be improvised. Indeed, these activities being regulated, it should comply with many rules as legal, accounting and financial and perform some preliminary formalities. The regulations do not require experience to date, rating or a specific degree. Change lifestyle, change jobs 63% of French say they are willing to give up everything for a conversion. And one of the tracks that attract most of vocation is the restoration. One can easily imagine that television shows (Top Chef, Master Chef, an almost perfect dinner ...) there are many but the business remains difficult, tough. Yet every year, they are increasingly likely to cross the course. But the transition is not without risk: during the first year, a restaurant may close at any time. In order not to have any unpleasant surprises, it is essential to surround himself with professional advice. The party business and marketing plan are not to be neglected. From an accounting point of view, it will also assess goodwill by a thorough diagnosis of the business, shopping items, accounting, financial, technical and human. From a legal standpoint, many obligations must be met. Indeed, it is necessary to consider the lease of the premises, to legally qualify the act by which you will acquire the restaurant (only right to lease or acquisition of goodwill as well), and to establish deeds of acquisition (promise, final act and perhaps new lease). In addition, it should choose the legal status to exercise the restaurant business (sole proprietorship, SARL, EIRL ...) should also check the availability of the sign you want to adopt and, if necessary, conduct a trademark application with the National Institute of Industrial Property (INPI). Moreover, the activity is regulated, the sale of drink can not occur without obtaining a debit license. It will thus take steps for the purpose of obtaining this license. Finally, a number of rules must be respected in particular regarding safety, hygiene, terrace and music. I-The formalities prior to the opening of a restaurant A) The acquisition of the local acquisition of commercial premises can take two forms: the acquisition of a right to lease or purchase a business. The leasehold is the act by which you become the sole purchaser lease while the acquisition of the business is act by which you acquire of all tangible assets (equipment, tools) and intangible (goodwill, lease sign) restaurant. In this case, employees who are attached to business assets are also transferred to the fund. As for the right to lease, this acquisition allows for the further implementation of the lease between the previous occupant and the owner, under similar conditions and for the remaining period. Regarding the acquisition of funds catering trade, the conveyance is subject to mandatory particulars for registration and advertising formalities and the payment of transfer taxes. The sale includes the intangible elements body but does not include receivables and liabilities, contracts (except those necessarily transmitted), buildings and accounting documents (available to the purchaser for three years). The sale may cover only part of these elements but the customer can not be excluded. The goods stock does not fall on him in the value of goodwill as it is subject to VAT and is subject to separate regulations. The sale must include the status of privileges and liens encumbering the funds, revenues and results of the last three years, the essential terms of commercial lease and its history, and the name of the transferor. The acquirer must publish a notice of the deed of sale recorded in a journal of legal notices, as well as BODACC. B) The creation of a structure for the purpose of operating the restaurant business You need and decide the legal status of your restaurant. Depending on the number of associates and the methods of operation you want to take, you have several options: EURL SASU or in case of sole partner, or SARL or SAS in case of plurality of partners. Each type of company has its own characteristics and the choice of one or the other form of exploitation can not be done case by case. Often, this choice will depend on the financial possibilities of each. Whatever the adopted legal status, statutes must be registered with the competent services of taxes and filed for registration of the company. In addition, because of its restaurant business, it will be necessary to obtain a license drinking establishment in the name of the manager or president, depending on the corporate form. Any person intending to open a restaurant that sells alcoholic beverages, principal or accessory to or take away. The temporary licensed premises are not subject to licensing but to authorization of the Town Hall. For a license to serve drinks or restaurant, you must hold an operating license, valid for 10 years, obtained upon completion of training and make a prior declaration to the town hall or the police headquarters in Paris. II - The obligations to be observed during the course of the restore activity A) The regulations on hygiene and safety in the creation of part or corporate recovery "treating, processing, handling or storing food or animal animal origin ", the future restorer must declare the opening of its establishment with the Departmental Directorate for the Protection of Populations (HADD). He has a month from the beginning of its establishment to its declaration of activity . In addition, as of 1 October 2012, the commercial food establishments in the sectors of traditional food, fast food type, cafeterias and other self-service must have a person trained in food hygiene in their workforce (2011-731 decree of June 24, 2011). The person must be formed with a said body at regional, hold certain securities or professional degrees, the list is set by order of November 25, 2011 or have a three years experience as a manager or operator. The operator of a restaurant or food beverages selling rate must declare its existence before its opening, with the veterinary services of installation location prefecture. It must respect the rules on the hygiene of food delivered directly to the consumer, including: local, materials and equipment clean; facilities enabling personal hygiene and clothing of personnel; an adequate supply of potable water; storage and preservation of food adapted to prevent damage or contamination; respect for the cold chain etc. As for safety, the operator must ensure that the establishment meets the safety standards for public buildings (ERP). B) The other obligations to respect Since 2008, signaling a "smoking ban 'must be affixed in an apparent manner the inputs of the buildings as well as inside. The prohibition applies when the places are closed and covered even if the front is removable. For the installation of a terrace, ask for an operating license at the town hall. There are three types of terraces: the enclosed terrace, the open terrace and separate terrace against the establishment by a pedestrian way. Please to observe the opening hours, the perimeters set by the municipality for the location of tables and chairs, and against the terrace is not a source of noise pollution. Furthermore, if you want to stream music in your restaurant, you must perform a prior authorization request to the SACEM for permission to broadcast musical works in public. This authorization is subject to payment of a fee. Finally, more information is to be given to customers in the form of display, signs or plaques, in the risk of fines, including: price display, the display of the origin of meat, the display on banning smoking etc.

Résultats (Anglais) 3:

open a restaurant or sales activity to go is an obstacle course and doesn't just happen. in fact, these activities are regulated, there must be many rules, legal, accounting, financial, and do some preliminary procedures. "the regulations do not specify up to this experience,a qualification or a diploma. the change of life, career change, 63% of the french say they are ready to give up everything for a change. and one of the ways that attract the most is the restoration. we can easily imagine television, top chef, master chief, dinner's almost perfect.there are many) but the business remains difficult, difficult. yet, every year, there are growing fast. but the transition is not without risk. during the first year, a restaurant can be shut down at any time. in order to avoid surprises, it is essential to seek professional advice.the business plan and marketing should not be overlooked. from an accounting point of view, it will also be necessary to evaluate the business of a comprehensive analysis of the business components business, accounting, financial, technical and human. from a legal point of view, several requirements have to be met. in fact,it is necessary to study the local legal lease, as the act by which you gain the restaurant (the only right to lease or purchase of the business), and to establish the acquisition instruments (promise, final act and possibly a new lease. in addition,