During the process of locating & buying our property in France we sought advice from various sources :- Living France Seminar, Blevins Frank, etc. Somewhere along the line & we cannot remember where, we were told that operating a B&B / Gîte d'étape was a "retirement occupation". We recently visited a French Accountant to declare our income from last year, we are currently "non-resident". He asked how the income was derived, we said rental of beds and provision of breakfasts & evening meals. The breakfasts seemed to cause him a problem and he asked if we were registered. We said "no" we'd been told we didn't need to so for the present he is declaring us as "non professionnel". This begs the question, should we be registered and if so with whom? We provide sleeping accommodation in either dormitories or B&B rooms plus evening meals and breakfasts for walkers. Our local Marie and Cantonal Tourist Office know what we are doing and none of them has mentioned it. Can anyone out there throw any light for us?